<![CDATA[This research aims to test factors that affect corporate tax avoidance using sample of manufacturing companies listed in the Jakarta Stock Exchange for the year period 2016-2018. It uses SPSS 22 to facilitate moderated regression analyses. The research finds that: (1) profitability has a positive and significant influence on tax avoidance; (2) leverage does not influence tax avoidance; (3) financial distress does not moderate the effect of profitability on tax avoidance; and (4) financial distress moderates the effect of leverage on tax avoidance. The findings implies that the Directorate General of Taxes can partially use profitability as a tool to measure corporate tax avoidance. Whereas leverage can be used in supervising and auditing efforts by first selecting a healthy company because the healthier the company, the greater the influence of leverage on tax gap or corporate tax avoidance.]]>
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