Pengaruh Profitabilitas, Intensitas Persediaan dan Leverage Terhadap Tax Avoidance Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2017-2022

Tax avoidance is a legal strategy undertaken by companies to reduce the tax burden as small as possible without violating applicable laws. Therefore, taxpayers look for loopholes in tax regulations so that this practice remains legal and in accordance with applicable laws and regulations. This study aims to analyze and provide empirical evidence regarding the relationship between tax avoidance factors consisting of profitability, inventory intensity, and leverage on tax avoidance in automotive sub-sector manufacturing companies listed on the IDX in 2017-2022. The sampling method in this study used purposive sampling according to predetermined criteria. The number of samples collected was 66 samples and with outlier data being 63 samples. The analysis technique used in this research is multiple linear regression analysis. Partial research results show that profitability and inventory intensity have no effect on tax avoidance. While leverage has a positive effect on tax avoidance. While the results of the study simultaneously show that the effect of profitability, inventory intensity and leverage on tax avoidance has a significant effect on tax avoidance.