Pengaruh Profitabilitas, Leverage dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak (Studi Kasus : Pada Sektor Real Eslate "Property" Yang Terdaftar di Bursa Efek Indonesia Periode (2018 -2022) )

The Directorate General of Taxes of the Ministry of Finance (DJIP Kemenkeu) reported that 2,000 multinational and mobile companies in Indonesia do not pay income tax (PPh), including those from the real estate sector. Over the past few years, Indonesia's economic growth has experienced a severe decline as a result of the COVID-19 pandemic. All businesses are at a loss. It also has an impact on tax collection; Especially from 2018 to 2020, the realization of tax revenue did not reach the target. This study aims to examine the effect of profitability, leverage and sales growth on tax avoidance. The research method used, which uses a quantitative descriptive approach method. Data testing was performed using Panel Data Regression Analysis. This data analysis technique is processed with EViews 12 SV software for Windows. Profitability has no significant effect on tax avoidance with a percentage value of 75%. Leverage shows that it affects tax avoidance positively and significantly, in other words, leverage has an influence and is significant to tax avoidance with a percentage value of 508%. sales growth has no influence and is not significant to tax avoidance with a percentage value of 26%. Profitability, leverage, and sales growth variables show the results of simultaneous influence on tax avoidance as much as 363%.