PENGARUH FIRM SIZE, LEVERAGE, DAN PROFITABILITY TERHADAP TAX AVOIDANCE CONSUMER NON-CYCLICALS BEI 2022-2024

Muhammad Faiz Rabbani
Jonnardi

Jurnal Paradigma Akuntansi
Vol. 8 No. 4 (2026): Oktober 2026

This study aims to examine the effect of firm size, leverage, and profitability on tax avoidance in consumer non-cyclicals companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The sample was selected using a purposive sampling method, resulting in 54 companies that met the established criteria. Data analysis was conducted using multiple linear regression with the assistance of EViews 13 and Microsoft Excel 2021. The results reveal that firm size and profitability have a positive effect on tax avoidance, while leverage does not have a significant effect on tax avoidance. These findings indicate that tax monitoring efforts should be more focused on companies with large firm sizes and high profitability levels, as both factors have been proven to influence tax avoidance practices.