The Influence of Profitability, Leverage and Company Size on Tax Avoidance in Food and Beverage Companies on the Indonesia Stock Exchange
1*Reda Nurbianto, 2Nurhayati, 3Sri Susilowati
Abstract
The purpose of this study is to determine the effect of profitability, leverage and company size on tax avoidance in food and beverage companies. The population of this study is the financial statements in the form of balance sheets and profit and loss of Food and Beverage Sector Manufacturing Companies listed on the Indonesia Stock Exchange from 2018-2022 totaling 15 companies. The sample of this study was 15 Food and Beverage Sector Manufacturing Companies that went public on the Indonesia Stock Exchange from 2018-2022. The analysis model used in this study is multiple regression. This analysis model was chosen because this study was designed to examine the effect of independent variables on the dependent variable. Based on the results of the multiple linear regression test, it can be concluded that profitability does not affect tax avoidance, leverage does not affect tax avoidance and company size affects tax avoidance.