Profitabilitas, Leverage, Pertumbuhan Penjualan dan Ukuran Perusahaan sebagai Determinan Penghindaran Pajak

One of the major concerns with contemporary taxation systems, including Indonesia's, is tax evasion. Companies engage in this practice when they try to reduce their tax liability by taking advantage of loopholes in the law that exist in the tax code, but they do so in a way that does not violate the law. This study's overarching objective is to analyse tax evasion by food and beverage manufacturing businesses listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024 according to four variables: company size, profitability, leverage, and sales growth. Using a selective selection approach, 22 firms' yearly financial statements served as secondary data that was then analysed using multiple linear regression. All four independent factors had a significant impact on tax evasion at the same time, according to the data. Tax avoidance is positively and significantly impacted by business size and profitability, but not by leverage or sales growth. These results point to the fact that bigger and more profitable businesses are more likely to engage in tax evasion strategies. Tax authorities and stakeholders should take into account internal firm features when creating successful tax supervision regulations, according to this study.