Pengaruh Leverage, Kompensasi Rugi Fiskal dan Manajemen Laba Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Otomotif dan Komponen yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020)

This study aims to determine the effect of leverage, fiscal loss compensation and earnings management on tax avoidance in automotive and component manufacturing sub-sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The population in this study is the automotive and component sub-sector manufacturing companies listed on the IDX for the 2016-2020 period. The sampling technique used was purposive sampling and obtained 9 manufacturing companies with an observation period of 5 years so that 45 samples were obtained in this study. This study uses multiple linear regression analysis and the data is processed using SPSS 25 software. The results show that leverage and fiscal loss compensation have a significant positive effect on tax avoidance. Meanwhile, earnings management has a negative and insignificant effect on tax avoidance.