PENGARUH LEVERAGE, RETURN ON ASSETS DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2019 – 2023)

Corporate taxes were created as a source of state financial sustainability, but in reality there are still many companies that try to practice tax avoidance. This research was conducted to determine whether or not there is an influence between Leverage, Return on assets and Sales growth on tax avoidance. The research uses financial reports of mining companies listed on the BEI for 2019-2023 with a sample size of 95 data using descriptive quantitative methods. Based on the results of data analysis, it is known that the Leverage variable has no effect on Tax Avoidance, the Return on Assets variable has an effect on Tax Avoidance and the Sales Growth variable has an effect on Tax Avoidance. Meanwhile, simultaneously, the variables Leverage, Return on Assets and Sales Growth together influence Tax Avoidance.

Keywords:Leverage, Return on Assets and Sales Growth.