Pengaruh Return on Equity, Debt to Asset Ratio, Firm Size, dan Inventory Intensity Terhadap Tax Avoidance Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2017-2021

The purpose of this study is to analyze how the effect of Return On Equity, Debt To Asset Ratio, Company Size, and Inventory Intensity partially. This study uses secondary data in the form of financial statements obtained from the Indonesia Stock Exchange website. This research method uses quantitative research methods with data processing using SPSS 25. The determination of the sample is carried out by the purposive sampling method, namely the sampling technique using certain considerations and limitations so that the sample used is 16 companies. The results of the analysis in this study indicate that Return On Equity partially has a negative effect on tax avoidance, Debt To Asset Ratio partially has no effect on tax avoidance, Firm Size Equity partially has a negative effect on tax avoidance, and Inventory Intensity partially has no effect on taxes. Avoidance