Abstract
The purpose of this study is to analyze the effect of leverage, profitability, sales growth, and thin capitalization towards tax avoidance. The population used in this study is services companies in the trade, service, and investment sector listed on the Indonesia Stock Exchange. The sampling technique used in this study is purposive sampling with the help of Eviews 9 and data panel regression is used to test the hypothesis. There are 90 samples used in this study that consist of 30 companies from 2016-2018. The formula used to measure tax avoidance is the cash effective tax rate (CETR). The result of this study is that leverage positively affect tax avoidance, while profitability, sales growth, and thin capitalization has no effect on tax avoidance.
Keywords : leverage, profitability, sales growth, thin capitalization, tax avoidance