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Analysis of Tax Avoidance Strategies a) Faculty of Economic and Business Education, Universitas Pendidikan Indonesia Abstract This study aims to analyze the tax avoidance strategy through profitability, company size, sales growth, and level of debt in basic industrial and chemical sector companies listed on the Indonesia Stock Exchange in 2016 - 2020. In this study, profitability is measured by Return on Assets (ROA), company size is measured by size, sales growth is measured by sales growth, debt levels are measured by Debt to Assets Ratio (DAR), while tax avoidance is measured by Cash Effective Tax Rate (CETR). The research method used is descriptive and verification methods. The research sample was 28 companies which were obtained based on purposive sampling technique with a research period of 5 years so that the observation data amounted to 140. The data used are secondary data from financial reports as well as annual reports and IDX Statistics published by the IDX. The statistical analysis used is panel data linear regression analysis with time lag using the EViews 10 program. The panel data linear regression estimation technique uses the Random Effect model. Based on the results show that profitability has a positive effect on tax avoidance, company size has a negative effect on tax avoidance, sales growth has a positive effect on tax avoidance and the level of debt has a positive effect on tax avoidance. It concluded that profitability, company size, sales growth, and level of debt can be used as tax avoidance strategies. Keywords: Profitability, company size, sales growth, debt levels, tax avoidance. Topic: Financial Management and Accounting |
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