PENGARUH PROFITABILITAS, LEVERAGE, PERTUMBUHAN PENJUALAN DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2022)

Indonesian is a developing country that carries out sustainable national development, especially through the use of taxpayer funds. Taxes are one of Indonesia's largest sources of income which have a positive impact on the country's development. In order for the country to survive and continue national development, taxpayers must pay taxes regularly to increase state income and reduce tax avoidance. This research aims to examine the influence of profitability, leverage, sales growth and company size on tax avoidance in mining companies listed on the Indonesia Stock Exchange in 2019-2022. The proxy for tax avoidance is the Cash Effective Tax rate/CETR. The sampling method used was purposive sampling, with predetermined criteria, so that a sample of 104 samples was obtained. The population in this study uses financial report data from mining companies listed on the Indonesia Stock Exchange in 2019-2022. This research uses a quantitative approach, using secondary data through company financial reports. Data were analyzed using multiple linear regression analysis methods and processed using the SPSS 25 program. The research results show that profitability and sales growth have a negative effect on tax avoidance. Meanwhile, leverage and company size have no effect on tax avoidance. Simultaneously the influence of profitability, leverage, sales growth and company size influences tax avoidance.

Keywords: Profitability, Leverage, Sales Growth, Company Size, Tax Avoidance