Pengaruh Leverage, Profitabilitas dan Dewan Komisaris Independen Terhadap Penghindaran Pajak (Tax Avoidance) (Studi Empiris Pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2020)

Effect of Leverage, Profitability and Independent Board of Avoidane Empirical Studies on Property and Real Estate Companies listed on the Indonesia Stock Exchange in 2017-2020) Adi Rizfal Efriadi S.E M.S.i The design of this research study is to use a quantitative research design with Multiple Linear Regression. This research uses financial data that the author downloads from reports of Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 to 2020 using the official website of the IDX, namely www.idx.co.id.And in the multiple linear analysis test, there are various tests including the classical assumption test, multiple linear regression analysis test, hypothesis testing and the coefficient of determination test. By using IBM SPSS Software version 26.0.Based on the analysis of this study, the conclusions are as follows: That X1 is Negative and Significant Leverage on Tax Avoidance because based on the t Hypothesis Test, the significance value is 0.282, which means it is greater than 0.05. X2 is Positive and Significant Profitability on Tax Avoidance because based on the t Hypothesis Test the significance value is 0.016 which means it is smaller than 0.05. That X3 is the Independent Board of Commissioners is Positive and Significant to Tax Avoidance because based on the t Hypothesis Test, the significance value is 0.017, which means it is smaller than 0.05.