Influence Profitability and Leverage Against Tax Avoidance (Study Empirical At the Company Food and Drink Those Registered on the Indonesian Stock Exchange (BEI ) for the 2020-2024 Period
Keywords:
Profitability, Leverage, Tax AvoidanceAbstract
Research This aim For analyze influence profitability and leverage on tax avoidance. Research This done with analyze report finance company food and beverages listed on the IDX during period 2020 to with 2024. The sample used in research This as many as 27 companies , with use technique taking sample purposive sampling. Data used in research This is secondary data in the form of report finance from every the company that was made until . Research This use method panel data regression as method research . Analysis results study assisted with use device soft Eviews 12. Research results This show that profitability in a way significant influential negative on tax avoidance and leverage has an effect significant positive against tax avoidance.
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