<![CDATA[This study aims to determine how profitability and leverage in assessing tax avoidance. The object of this research is PT. Indofood Sukses Makmur Tbk taken from the financial statements of 5 (five) years in the period 2016 - 2020. The calculation results show that the average Return On Assets for 5 (five) years in the period 2016 - 2020 is 5.78% per year as a whole categorized as good. And for the average Debt to Equity Ratio for 5 (five) years in the 2016 - 2020 period, which is 90% per year. And for the average Cash Effective Tax Rate for 5 (five) years in the 2016 - 2020 period, which is 34.29% per year, overall it is categorized as very good, when viewed from the industry standard, which is above 25%. Furthermore, according to the calculation that profitability and leverage in assessing tax avoidance for 5 (five) years in the 2016 - 2020 period, the result is a contribution of 6.01% and others are influenced by other factors that are not discussed and examined in this study.]]>
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