Pengaruh Konservatisme Akuntansi, Leverage, Profitabilitas dan Kualitas Audit terhadap Tax Avoidance

This study aims to analyze the effect of accounting conservatism, leverage, profitability, and audit quality on tax avoidance. In this study, tax avoidance was measured using the cash current effective tax rate (Chas ETR). This study focused on mining companies listed on the Indonesia Stock Exchange (IDX). This research is a quantitative research. The sample used in this study are mining companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The sampling method used is purposive sampling method with a total sample of 56 companies during the 5-year observation period. The data used is secondary data from financial statements. The analytical technique used in this study is multiple linear regression analysis with the help of the Statistical Package for Social Sciences (SPSS) Ver. 24. The results of this study indicate that accounting conservatism, leverage and audit quality have no effect on tax avoidance. While profitability has an effect on tax avoidance