The Effect of Corporate Risk, Sales Growth and Profitability on Tax Avoidance (Study in Food Sub-sector of Indonesian Stock Exchange on 2018-2020)

This research was conducted to analyse, observe and test the effect of Corporate Risk, Sales Growth, and Profitability on Tax Avoidance practices. The object of this research is the food and beverage sub-sector companies listed on the IDX during the 2018-2020 period. The sample selection used the purposive sampling method with a total of 143 samples that met the criteria. The analytical method used is multiple linear regression analysis with the help of the SPSS statistical program. From this test, the results show that (1) corporate risk, profitability and corporate size have no effect on tax avoidance, (2) sales growth have a negative effect on tax avoidance, (3) leverage have a positive effect on tax avoidance.