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PENGARUH LEVERAGE DAN BEBAN PAJAK TANGGUHAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BEI TAHUN 2018-2020

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ABSTRACT THE EFFECT OF LEVERAGE AND DEFERRED TAX EXPENSE ON TAX AVOIDANCE ON LQ45 COMPANIES LISTED ON IDX IN 2018-2020 Written by: Riant Joshua Daniel Peranginangin Student ID: 1832040 This study aims to determine the effect of leverage and deferred tax expense on tax avoidance in LQ45 companies listed on the IDX in 2018-2020 partially or simultaneously. This research was conducted using descriptive statistical methods, namely regression analysis. The data for this study were taken from financial statements. The data will then be processed using SPSS 26, then concluded. The method for sampling is purposive sampling. Based on the method, 15 companies obtained to be samples with a research period of 3 years. Thus, there were 45 units of analysis in this study. Data analysis uses descriptive statistical analysis, correlation coefficient analysis and determination coefficient analysis. Data testing uses classic assumption tests, t test and F test. The results showed that leverage partially negatively negatively affected tax avoidance growth, deferred tax burden partially positively positively on tax avoidance growth, leverage and deferred tax burden simultaneously positively positively affect tax avoidance. This research is still not perfect so that other researchers can add samples or examine other independent variables in researching tax avoidance as dependent variables. Keywords: leverage, deferred tax expense¸ tax avoidance