This study aims to determine and analyze the influence of CSR, Profitability, Sales growth and Leverage variables on Tax avoidance in Manufacturing companies on the Indonesia Stock Exchange (IDX). The analytical tool used is multiple linear regression. The results of the study show that the CSR variable has a negative and significant effect on tax avoidance in manufacturing companies on the Indonesia Stock Exchange (IDX). Profitability variable has a negative and significant effect on Tax avoidance in Manufacturing companies on the Indonesia Stock Exchange (IDX). Sales growth variable has no significant effect on Tax avoidance in Manufacturing companies on the Indonesia Stock Exchange (IDX). The Leverage variable has a positive and significant effect on Tax avoidance in Manufacturing companies on the Indonesia Stock Exchange (IDX). CSR, Profitability, Sales growth and Leverage variables simultaneously influence Tax avoidance in Manufacturing companies on the Indonesia Stock Exchange (IDX).
CSR, profitability, sales growth, leverage, tax avoidance.