PENGARUH PROFITABILITAS, LEVERAGE, DAN KONEKSI POLITIK TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2017-2019)

This study aims to determine empirically the effect of profitability, leverage, and political connections on tax avoidance. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX). By using purposive sampling technique, a sample of 97 manufacturing companies listed on the IDX was obtained. The type of research is associative research type, the data used is secondary data from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. This study uses SPSS statistical tools and data analysis methods using multiple linear regression. The results of the study prove that profitability has an effect on tax avoidance with a significance value of 0.000. Leverage has an effect on tax avoidance with a significance value of 0.030. Political connection also affects tax avoidance with a significance value of 0.029