PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016

This study aims to examine the effect of profitability, leverage, and firm size to tax avoidance at manufacturing companies listed on Indonesia Stock Exchange (IDX) in 2016. Independent variables in this research are profitability, leverage, and firm size. While the dependent variable in this study is tax avoidance. This study uses 144 companies listed on the Indonesia Stock Exchange (IDX) in 2016. Sampling technique in research by using purposive sampling. The results of this study indicate that profitability negatively affects tax avoidance with regression coefficient value of -0.291 and significance level of 0.029. While for leverage and firm size does not affect tax avoidance