The Influence of Leverage and Company Size on Manufacturing Companies in the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange

The purpose of the research was to know the influence of Leverage and Company Size on Tax Avoidance. This research uses documentation and quantitative methods and research data source from secondary data. The research population were financial reports of food and beverage sub-sector manufacturing companieslisted on the Indonesia Stock Exchange (IDX) for 5 periods, namely the 2018 – 2022 period, with a total population of 26 companies . A total sample was 17 companies in 5 period, namely the periode 2018 – 2022 with a total of 85 samples. Samples were taken by purposive sampling. The Data were evaluated with the multiple linear regression analysis method which resulted in the Equatiom of Tax Avoidance = 1.240 + 0.143 Leverage - 0,976 Company Size + e. The results showed that there is an influence of Leverage on Tax Avoidance. There is a influence of Company Size on Tax Avoidance. There is simultaneous influence of Leverage and Company Size on Tax Avoidance. The amount of R Square is 0,108 or 10,8% its mean that the Leverage and Company Size affect the Tax Avoidance by 10,8%.