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PENGARUH LABA SEBELUM PAJAK TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2017-2019

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ABSTRACT THE EFFECT OF PROFIT BEFORE TAX ON TAX AVOIDANCE IN REGISTERED FOOD AND BEVERAGE SUBSECTOR MANUFACTURING COMPANIESON IDX 2017-2019 Arranged by : Hasri Ayu Nainggolan Nim: 1732165 This study aims to see the effect of profitability on tax avoidance. The variables used in this study were Return On Assets as the independent variable and Tax Avoidance as the dependent variable. Data collection is carried out through the company's financial statements obtained from the Indonesia Stock Exchange using the descriptive method. The data obtained were processed using SPSS. Data analysis used correlation coefficient analysis, significant test (t test), determinant coefficient analysis, simple linear regression analysis. The results obtained indicate that the coefficient is not equal to 406, which means there is a sufficient relationship between ROA and ETR. In the significance test (t test) shows tcount