<![CDATA[This study intends to analyze the impact of company size, profitability, leverage, and sales growth on tax avoidance by using data from trading companies listed on the IDX for the period 2014 to 2019. The calculation of tax avoidance in this research uses CETR (Cash Effective Tax Rate). Sampling technique using purposive sampling method obtained 6 (six) companies. Data analysis used classical assumption test analysis and hypothesis testing with the help of SPSS version 20 application with previously carried out data processing by mathematical calculations. The test results conclude, company size, profitability, and sales growth have a negative impact on tax avoidance. This proves that the higher or larger the profitability, sales growth, and company size, the lower the level of tax avoidance. There is a positive effect of leverage on tax avoidance. This means that the higher the leverage, the higher the level of tax avoidance. From the test results, the researcher concludes that company size, profitability, leverage and sales growth on tax avoidance have a significant effect.]]>
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