THE INFLUENCE OF PROFITABILITY, LEVERAGE & AUDIT COMMITTEE ON TAX AVOIDANCE

Abstract

This research aims to determine the effect of profitability, leverage and audit committee on tax avoidance. The object of this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period with a total sample of 64 companies. This research uses quantitative methods with panel data. The data analysis technique used is the panel data estimation selection test, classical assumption test, multiple linear regression test and hypothesis testing using a significance of 5%. The results of this study indicate that profitability has a negative effect on tax avoidance while leverage and audit committee have no effect on tax avoidance.