Analysis of Effect Profitability, Leverage, and Company Size on Tax Avoidance

Hamzah Hamzah (Institut Teknologi dan Bisnis Asia)
Syaiful Bahri (Institut Teknologi dan Bisnis Asia)

Atma Jaya Accounting Reseach (AJAR)
Vol 6 No 02 (2023): Atma Jaya Accounting Research (AJAR)

This research aimed to examine the effect of profitability, leverage, and company’s size which were assumed have an impact to tax avoidance, tax avoidance proxied by effective tax rate (ETR), the research is causal associative with quantity approach, company’s sub-sector food and beverage used to be the population. The data analysis techniques used were descriptive analysis, classical assumption test, multiple linear regressions, coefficient of determination test, and t-test. The results showed that profitability, leverage, and company’s size did not have effect to tax avoidance.