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PENGARUH PROFITABIITAS DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) PADA PERUSAHAAN SUB SEKTOR PERTAMBANGAN BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2016-2018

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ABSTRACT THE EFFCT OF PROFITABILITY AND LEVERAGE ON TAX AVOIDANCE IN MINING COMPANIES SUB SECTOR COAL MINING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2016-2018 Written By: Brigitta Parsaulian NIM: 1632189 The research was conducted with the aims of knowing how the effect of Profitability and Leverage on Tax Avoidance. This research used descriptive method with quantitative approach. The analytical method used in processing statistical data analysis are coefficient of correlation analysis, coefficient of determination analysis, regression analysis, hypothesis test, and significant test . This research was conducted in Mining Companies Sub Sector Coal Mining Companies listed on the Indonesia Stock Exchange for the period 2016-2018 and the sample of selection procedure uses purposive sampling with the number of sample obtained is 6 companies with research period of 3 years. The results of this research indicated the large of the Profitability have a negative influence and not significant on Tax Avoidance value significant 0,442 greater than significant level specified (0,442>0.05). As well as the results of this research also indicated Leverage have a negative influence and not significant on Tax Avoidance probability value significant 0,362 greater than significant level specified (0,362>0.05). The results of this study also indicated the magnitude of the Profitability and Leverage has no significant i nfluence on Tax Avoidance value significant 0,251 greater than significant level specified (0,251>0,05). The results of this study can provide knowledge and benefits to further researchers to add several variables to Mining Companies Sub Sector Coal Mining Companies listed on the Indonesia Stock Exchange. Key Words: Profitability, Leverage, Tax Avoidance, and Indonesia Stock Exchange