The Influence of Profitability, Leverage and Sales Growth on Tax Avoidance in Food and Beverage Sector Companies Listed on the Indonesian Stock Exchange

The purpose of this study are: (1) find out and analyze the effect of profitability on tax avoidance, (2) find out and analyze the effect of leverage on tax avoidance, (3) find out and analyze the effect of sales growth on tax avoidance, and (4) find out and analyze profitability, leverage and sales growth which together have an effect on tax avoidance. The population in this study are all food and beverage companies listed on the Indonesia Stock Exchange as many as 30 companies and the research sample as many as 11 companies with 3 years of observation. Data collection techniques in this study using documentation techniques. The data analysis technique in this study uses the Classical Assumption Test, Multiple Linear Regression, t-test and F-test, and the Coefficient of Determination. Data management in this study uses the SPSS V22.0 Software program. Based on the results of the study, it shows that profitability has a positive and significant effect on tax avoidance, leverage has a positive and significant effect on tax avoidance, sales growth has a positive and significant effect on tax avoidance, and profitability, leverage and sales growth has an effect on tax avoidance.


Introduction
According to Law no.28 of 2007 Article 1 Concerning Taxation, tax is a mandatory contribution to the State owed by every individual or entity which has a coercive nature but remains based on law, with no direct compensation and is used for the purposes or needs of the State and the prosperity of its people .Investors are an advantage for Indonesia because they can increase state income, especially from the tax sector.(Waluyo, 2014) stated that the Indonesian government is increasingly active in The Influence of Profitability, Leverage and Sales Growth on Tax Avoidance in Food and Beverage Sector Companies Listed on the Indonesian Stock Exchange optimizing state revenues originating from tax collection.One effort to realize the independence of a nation or state in financing development is to explore sources of funds that come from tax collection.Therefore, the government must pay great attention to the tax sector and continue to try to improve the tax system to make it better in order to increase state revenues from the tax sector.(Salim, 2014) in ( (Lubis & Hidayat, 2019) stated, Tax avoidance carried out by companies is usually through policies taken by company leaders, not accidentally.This is in accordance with (Siahaan, 2010) who state that tax avoidance activities are carried out by the management of a company in an effort solely to minimize the company's tax obligations.
According to (Dahrani & Maslinda, 2014) one way to achieve company goals is to increase the company's profitability.Success in managing working capital policies reflects maximum supervision of current assets and current liabilities which can increase profitability.Investment in working capital means investment in cash, receivables, and inventory.Optimizing cash, receivables, inventory affects the need for funds to finance working capital and is directly related to sales growth.Profitability is the company's ability to earn profits.According to (Isna Ardila, 2018), profitability has no effect on tax avoidance carried out by the company.Research conducted by (Mardiasmo, 2011) also proves that partial profitability has a significant negative effect on tax avoidance.
According to (Dahrani et al., 2021) the size of the company's debt does not have much influence on the value of the company.Companies with high debt values can have high company value because if debt can be managed well then the company has a large market value equity.Likewise, if a company has a low level of debt it can also have a high company value, if the market value of the company's equity is large.(Saragih, 2014) said that profitability and leverage simultaneously influence tax avoidance.
Sales growth reflects investment success in the past period and can be used as a prediction of future growth (Dewi et al., 2023).According to (Brigham, 2010), companies with relatively stable sales can more safely obtain more loans and bear higher fixed expenses compared to companies whose sales are unstable.The company's sales growth can be seen from the business opportunities available in the market that the company must take.According to (Fahmi, 2014), sales growth is the ratio between current year's sales minus last year's sales and divided by last year's sales.
The large number of companies that avoid taxes causes the State to suffer losses, because the taxes received by the State are getting smaller.The optimal tax revenue target was not achieved, due to tax avoidance, resulting in a reduction in state income from the tax sector.There are still many companies that are classified as large companies but still avoid tax.

Literature Review
Profitability is a company's ability to generate income from sales activities related to operations and in terms of managing assets related to the company's future, so that profitability can be used as a benchmark for investors and creditors in assessing the performance of a company, so it can be said that the greater the level of profitability, the better the company's performance. .According to (Hery, 2014) defines that: The profitability ratio is a ratio used to measure a company's ability to generate profits from its normal business activities.According to Kasmir (Kasmir, 2012) in (Basri & Dahrani, 2017) profitability is a ratio to assess a company's ability to make a profit."Profitability is a factor that should receive special attention because in order for a company to survive, the company must be in a profitable condition.The use of profitability ratios can be done by using comparisons between various components in financial reports, especially balance sheets and profit and loss statements.Measurements can be carried out for several operating periods (Handini, 2023).The aim is to see the company's development over a certain period of time, whether it is decreasing or increasing, as well as looking for the causes of these changes.
Return on Assets (ROA) is a measurement of a company's overall ability to generate profits with the total amount of assets available within the company.
According to (Kasmir, 2015) the Leverage Ratio is a ratio used to measure the extent to which a company's assets are financed with debt.This means how much debt the company bears compared to its assets.According to Sudana (2011) the Leverage Ratio measures how much debt is used in company spending.According to (Wild, John, K.R. Subramanyam, 2010) the Leverage Ratio measures how much a company is financed with debt.According to (Kasmir, 2012) in (Alpi, 2018) states that the Debt to Equity Ratio (DER) is a ratio used to assess debt versus equity.For companies, the bigger the ratio, the better.On the other hand, with a low ratio, the higher the level of funding provided by the owner and the greater the margin of safety for the borrower in the event of a loss or depreciation of asset value.
According to (Basu, 2008) in (Wulandari & Januri, 2020) defines sales growth as an important indicator of market acceptance of the company's products and/or services, where the income generated from sales can be used to measure the level of sales growth.Meanwhile, the definition of sales growth according to (Kotler et al., 2012) in (Rialdy & Fahmi, 2023) is sales growth per year.The sales growth of a product really depends on the product life cycle.
According to (Hamidah et al., 2023) of Law of the Republic of Indonesia Number 28 of 2007 concerning General Provisions and Procedures for Taxation: Tax is a mandatory contribution to the State owed by an individual or entity that is coercive based on the Law, with no compensation in return.directly and used for State needs for the greatest prosperity of the people.Referring to PSAK Number 46 Paragraphs 5 and 6, tax expense is the combined amount of current tax and deferred tax which is taken into account in determining profit and loss for a period.Current tax expense is the amount of income tax payable on taxable income in one period, while deferred tax expense is the amount of income tax payable for future periods as a result of temporary taxable differences.According to (Rialdy, 2021) defines Tax Avoidance as follows: "Tax avoidance is defined as legal manipulation of income which is still in accordance with the provisions of tax laws and regulations to reduce the amount of tax owed."According to (Saragih, 2014) defines Tax Avoidance as an effort to streamline the tax burden by avoiding the imposition of tax by directing it to transactions that are not tax objects.According to (Salim, 2014) in (Hani & Lubis, 2010), the tax avoidance variable is calculated through CETR (Cash Effective Tax Rate) company, namely the cash spent on tax costs divided by profit before In accordance with the picture above, it can be explained that the independent variables, namely Profitability (x1), Leverage (x2) and Sales Growth (x3) together influence the dependent variable, namely Tax Avoidance (y).Based on the framework above, it is necessary to carry out hypothesis testing to determine whether or not there is a relationship between the independent variable and the dependent variable.The author assumes that the temporary answer (hypothesis) in this research is as follows: H1: There is a positive influence of profitability on tax avoidance in food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange (BEI).H2: There is a positive influence of Leverage on Tax Avoidance in Food and Beverage Subsector manufacturing Companies listed on the Indonesia Stock Exchange (BEI).H3: There is a positive influence of sales growth on tax avoidance in food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange (BEI).H4: There is a positive influence of Profitability, Leverage and Sales Growth on Tax Avoidance in Food and Beverage Subsector Manufacturing Companies listed on the Indonesia Stock Exchange (BEI).

Research Method
In this research, the research method used is a quantitative research method with an associative approach.According to (Sugiyono, 2013) the associative approach is a type of research used to determine the relationship or influence between two or more variables.The relationship used in this research is a causal relationship.So this research aims to determine the relationship between the independent variable and the dependent variable.The objects of this research are profitability, leverage, and sales growth on tax avoidance and this research will be conducted on food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2023 period.In this research, the population is 30 Food and Beverage Subsector Manufacturing Companies Listed on the Indonesia Stock Exchange for the period 2020-2023.Based on the population data above, the sample that can be used in this research is 11 listed food and beverage subsector manufacturing companies.on the Indonesian stock exchange for the 2020-2023 period.To obtain the data needed in this research, the author used documentary observation techniques by looking at the financial reports of the sample companies.Using this technique, the author collects company financial report data from 2020 to 2023 regarding the variables to be studied, namely profitability, leverage and sales growth.Data was obtained through the official website of the Indonesian Stock Exchange (www.idx.co.id) and other related websites as well as by studying literature related to research problems in both print and electronic media.The data analysis technique used in this research Sales Growth

Tax evasion Leverage
Profitabilitas is quantitative data analysis, according to (Juliandi et al., 2014) quantitative data analysis is data analysis of data that contains certain numbers or numeric values.Data analysis is an activity after data from all respondents or other data has been collected.According to (Sugiyono, 2017) in (Sanjaya & Sipahutar, 2019) Activities in data analysis are grouping data based on variables and types of respondents, tabulating data based on variables from all respondents, presenting data for each variable studied, carrying out calculations to answer the problem formulation and carrying out calculations.for the hypothesis that has been proposed.The data analysis techniques used in this research are descriptive statistical analysis, normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, multiple linear regression test, hypothesis test and coefficient of determination.

Result/Findings
The data in this research is secondary data where this data is divided into four variables, namely Profitability (X1), Leverage (X2), Sales Growth (X3) and Tax Avoidance (Y).The research objects used are food and beverage companies listed on the Indonesia Stock Exchange during the 2020-2023 period (3 years).This research was conducted to see whether Profitability (X1), Leverage (X2), Sales Growth (X3) have an effect on Tax Avoidance (Y) in food and beverage companies listed on the Indonesia Stock Exchange.From the results of descriptive statistical testing in table 1 above, it can be seen: The minimum value of ROA is 0.05, thus the lower limit of the ROA value in this study is 0.05 which indicates the lowest value of ROA.The maximum value of ROA is 154.66,so the upper limit of the ROA value in this study is 154.66, which indicates the highest value of ROA.The average value of ROA is 15.1287, so the average ROA in this study is 15.1287 which is obtained from company assets which will generate company profits.The standard deviation value of ROA is 26.83332, so the ROA deviation limit in this research is 26.83332 for investing in the company.The minimum DER value is 16.35, so the lower limit of the DER value in this study is 16.35, that DER is used to measure the extent to which capital guarantees debt.The maximum value of DER is 152.79,so the upper limit of the DER value in this study is 152.79, the value of the extent to which capital guarantees the debt.The mean DER value is 66.8789, so the average DER value in this study is 66.878.The standard deviation value of DER is 26.93636, so the standard deviation value of DER in this study is 26.93636.The minimum value for Sales Growth is 0.05, so the lower limit for the Sales Growth value in this research is 0.05, which is the extent to which sales generate company profits.The maximum value of sales growth is 50.4,so the upper limit of the sales growth value in this study is 50.4,the extent to

The Influence of Profitability, Leverage and Sales Growth on Tax Avoidance in Food and Beverage Sector Companies Listed on the Indonesian Stock Exchange
which sales generate company profits.The mean value of sales growth is 12.8939, so the average value of sales growth in this study is 12.8939.Sales growth is used to measure the extent to which sales generate company profits.The standard deviation value of sales growth in this research is 6.02980.The minimum Tax Avoidance value is 0.05, so the lower limit for the Tax Avoidance value in this research is 0.05.The maximum value for Tax Avoidance is 0.81, so the upper limit for the Tax Avoidance value in this study is 0.81.The mean value of Tax Avoidance in this study was 0.2738.The standard deviation value of tax avoidance in this study is 0.01607.From the results of data processing in the table above, the significant value is 0.564.The significance value is greater than 0.05, then H0 is accepted, which means the residual data is normally distributed.The normally distributed data can be seen through histogram graphs and normal p-plot data graphs.In the normal p-plot graph, it can be seen in the picture above that the data is spread around the diagonal line and follows the direction of the diagonal line, so it can be concluded that the regression model has met the normality assumption.From the data in the table above, it can be seen that the Variance Inflation Factor (VIF) value for the ROA variable (X1) is 6,527, the DER variable (X2) is 7,660, the sales growth variable (X3) is 5,866 for each variable, namely the independent variable has no value.which is more than 10.Likewise, the Tolerance value for ROA is 0.161, the DER variable is 0.131 and sales growth is 0.170 for each variable, the tolerance value is greater than 0.1, so it can be concluded that there are no symptoms of multicollinearity between the indicated independent variables.from the tolerance value of each independent variable being greater than 0.1 and the VIF value being smaller than 10, it can be concluded that further analysis can be carried out using a multiple regression model.

The Influence of Profitability, Leverage and Sales Growth on Tax Avoidance in Food and Beverage Sector Companies Listed on the Indonesian Stock Exchange
From the Scatterplot graph, it can be seen that if there is no clear pattern, and the points are spread above and below the number 0 on the Y axis, then this indicates that heteroscedasticity is not occurring.It can be concluded that there is no heteroscedasticity in the regression model so that the regression model is suitable to be used to look at tax avoidance in the Food and Beverage Sector listed on the Indonesian Stock Exchange based on the input of the independent variable Profit Growth, Deb to Equity Ratio Profit Growth.From the results of the table above, it is known that the Durbin-Watson value obtained is 1.687, which means it is included in the second criterion, so it can be concluded that the regression model is free from autocorrelation problems.Y = 0,476 + 0.188X1 + 0,113X2+0.447X2+ɛ A constant of 0.476 with a positive direction indicates that if the independent variable is considered constant then tax avoidance has increased by 0.476 or 47.6%.β1 of 0.188 with a positive relationship direction indicates that every 100 point increase in ROA will be followed by an increase in tax avoidance of 0.188 or 18.8% assuming the other independent variables are considered constant.β2 of 0.113 with a positive direction indicates that every 100 point increase in DER will be followed by an increase in tax avoidance of 0.113 or 11.3% assuming the other independent variables are considered constant.β3 is 0.447 with a positive relationship direction, indicating that every 100 point increase in sales growth will be followed by an increase in tax avoidance of 0.447 or 44.7% assuming the other independent variables are considered constant.The calculated t value for the ROA variable is 4.164 and -t table with α = 5% is known to be 2.005.Thus, tcount is greater than -ttable (4.164>2.005)and the significance value is 0.000 (smaller than 0.05), meaning that Ha is accepted and H0 is rejected.Based on these results, it can be concluded that Ha is accepted and H0 is rejected, this shows that partially there is a significant influence on ROA against tax avoidance.With increasing ROA, this is followed by an increase in tax avoidance in food and beverage sector companies listed on the Indonesia Stock Exchange with a level of confidence in tax avoidance.With an increase in ROA, there is an increase in tax avoidance in food and beverage sector companies listed on the Indonesian Stock Exchange with a confidence level of 95%.
The calculated tvalue for the capital structure variable is 3.226 and ttable with α = 5% is known to be 2.005.Thus, tcount is greater than ttable and a significance value of 0.000 (smaller than 0.05) means that Ha is accepted and H0 is rejected.Based on these results, it can be concluded that Ha is accepted and H0 is rejected, this shows that partially there is a significant influence of DER on tax avoidance.With the increase in DER, this is followed by an increase in tax avoidance in food and beverage sector companies listed on the Indonesian Stock Exchange with a confidence level of 95%.
The calculated value for the capital structure variable is 4.693 and ttable with α = 5% is known to be 2.005.Thus, tcount is greater than ttable and the significance value is 0.000 (smaller than 0.05), meaning that H a is accepted and H 0 is rejected.Based on these results, it can be concluded that Ha is accepted and H0 is rejected, this shows that partially there is a significant influence of sales growth on tax avoidance.with increasing sales growth, this is followed by an increase in tax avoidance in food and beverage sector companies listed on the Indonesia Stock Exchange with a confidence level of 95%.Aiming to test the statistical hypothesis above, an Ftest was carried out at the level α = 5%.The calculated Fvalue for n = 33 is as follows: Ftable = n-k-1 = 33-3-1 = 51 Fcount = 10,282 and Ftable = 3.18 Decision making criteria: 1. H0 is accepted if: 1. Fcount< Ftable or 2. -Fcount > -Ftable 2. H0 is rejected if: 1. Fcount > 3.15 or 2. -Fcount < -3.15 From the ANOVA (Analysis of Variance) test in the table above, the Fcount is 10,282 with a significance level of 0.000, while the Ftable is known to be 3.18.Based on these results, it can be seen that Fcount> Ftable (10,282> 3.18) Reject H0 and Ha is accepted.So it can be concluded that the variables ROA, DER, sales growth together have a significant effect on tax avoidance of food and beverage sector companies listed on the Indonesian Stock Exchange.In the table above, it can be seen that the results of the overall regression analysis show an R Square value of 0.632, indicating that the correlation or relationship between tax avoidance (dependent variable) with ROA, DER and sales growth (independent variables) has a moderate level of relationship, namely: D = R2x 100% D = 0.632x 100% D = 63.2%This moderate level of relationship can be seen from the guideline table for providing an interpretation of the correlation coefficient.

Effect of Profitability on Tax Avoidance
The calculated tvalue for the ROA variable is 4.164 and -ttable with α = 5% is known to be 2.005.Thus, tcount is greater than -ttable (5,205>2.005)and the significance value is 0.000 (smaller than 0.05), meaning that Ha is accepted and H0 is rejected.Based on these results, it can be concluded that Ha is accepted and H0 is rejected, this shows that partially there is a significant influence of ROA on tax avoidance.
In this way, there is a possibility that companies will practice tax avoidance and it is feared that companies that are already classified as large companies will practice tax avoidance, even though the profits generated by these companies are large.In this way, the State will experience a negative impact from tax avoidance, namely not achieving the state revenue target from the taxation sector, so it is feared that the State will experience losses.This is in line with what was said by Return on Assets shows the company's ability to use all its assets to generate profits after tax.This ratio is important for management to predict the efficiency and effectiveness of company management in managing all company assets.The higher the Return On Assets, the more efficient the use of assets in the company or in other words, with the same amount of assets greater profits can be generated and vice versa (Sembiring, 2019).According to (Sitanggang, 2013) return on assets is a commitment to a number of assets or other resources made at this time, with the aim of obtaining a number of profits in the future.An investor buys a number of shares now with the hope of gaining a profit from an increase in share prices or a number of returns in the future, as a reward for the time and risks associated with the investment.(Kasmir, 2012) states that the return on assets issued must produce a rate of return that is commensurate with the amount of capital spent and the risks faced.Possible obstacles faced in building a project, namely changes in exchange rates, inflation rates, changes in purchasing power, changes in macro economic conditions.(Gunawan et al., 2021) profit growth is the company's ability to generate profits during a certain period.A company's profit growth is measured by the company's success and ability to use its assets productively.(Alpi, 2018) Performance itself is the behavior of individuals regarding the work that is their responsibility, which ultimately results in the individual worker being able to provide something that was the initial goal of their work.

Effect of Leverage on Tax Avoidance
The calculated tvalue for the capital structure variable is 3.226 and ttable with α = 5% is known to be 2.005.Thus, tcount is greater than ttable and a significance value of 0.000 (smaller than 0.05) means that Ha is accepted and H0 is rejected.Based on these results, it can be concluded that Ha is accepted and H0 is rejected, this shows that partially there is a significant influence of DER on tax avoidance.The lower the DER value, the better the company.
DER is the debt to equity ratio or financial ratio that compares the amount of debt with equity.This equity and debt amount is used for the company's operational needs which must be in a proportional amount.Apart from that, the Debt to Equity Ratio is also usually called the leverage ratio or leverage ratio, where this ratio is used to measure the investment in the company.The lower the debt to equity ratio value, the better it is (Kalsum, 2021).From the results of research conducted by (Baihaqi Ammy, 2018)the results of the research are partial, the capital structure variable has a significant effect on tax avoidance.Capital structure has a negative effect on tax avoidance with a beta coefficient value of -33.3%.

The Effect of Sales Growth on Tax Avoidance
The calculated value for the capital structure variable is 4.693 and ttable with α = 5% is known to be 2.005.Thus, tcount is greater than ttable and the significance value is 0.000 (smaller than 0.05), meaning that Ha is accepted and H0 is rejected.Based on these results, it was concluded that Ha was accepted and H0 was rejected, this shows that partially there is a significant influence of sales growth on tax avoidance.If sales growth in a company continues to increase, it is certain that the state's revenue from the tax sector will also increase.However, with increasing sales growth, there is great concern that these large companies will engage in tax evasion, so it is feared that the state revenue target from the tax sector will decrease and in this way the state will experience losses.The higher the value of this ratio, it will indicate that the company's profitability is getting better so that investors are interested in investing their capital (Rialdy & Fahmi, 2023).This ratio shows what percentage of net income is found from each sale.The greater this ratio, the better it is because it is considered that the company's ability to gain profits is quite high (Harahap, 2008).

The Influence of Profitability, Leverage and Sales Growth on Tax Avoidance
From the ANOVA (Analysis of Variance) test in the table above, the Fcount is 10,282 with a significance level of 0,000, while the Ftable is known to be 3.18.Based on these results, it can be seen that Fcount> Ftable (10,282> 3.18) Reject H0 and Ha is accepted.So it can be concluded that the variables ROA, DER, sales growth together have a significant effect on tax avoidance of food and beverage sector companies listed on the Indonesian Stock Exchange.If profitability, leverage and sales growth have an effect on tax avoidance, then it is very likely that large companies will engage in tax avoidance which could actually be detrimental to the state in the tax sector.(Gill & Chatton, 2005) profitability ratio means using current profits for the future.There are two different attributes attached: time and risk aimed at increasing tax The Influence of Profitability, Leverage and Sales Growth on Tax Avoidance in Food and Beverage Sector Companies Listed on the Indonesian Stock Exchange avoidance.(Saragih et al., 2017) states that the resulting profitability ratio must produce a rate of return that is in accordance with the amount of capital issued and the risks faced.Obstacles that may be faced in building a project are changes in exchange rates, inflation rates, changes in purchasing power, changes in macro economic conditions.
Research conducted by (Nainggolan, 2016) in examining the influence of debt ratios and activity ratios in influencing tax avoidance in manufacturing companies listed on the Jakarta Stock Exchange, has proven that financial ratios, namely debt to equity, inventory turnover, total assets turnover , return on investment, can simultaneously influence tax avoidance.

Conclusion
Based on the results of the research and discussion previously stated, conclusions can be drawn from the research regarding the Influence of Profitability, Leverage, Sales Growth on Tax Avoidance in Food and Beverage Companies listed on the Indonesia Stock Exchange (BEI) for the period 2020 to 2023 with a sample of 11 companies, namely as follows: The partial research results prove that there is a significant influence of profitability on tax avoidance in food and beverage companies listed on the Indonesia Stock Exchange for the 2020-2023 period.
The research results partially prove that there is a significant influence of leverage on tax avoidance in food and beverage companies listed on the Indonesia Stock Exchange for the 2020-2023 period.The results of the research partially prove that there is a significant influence of Sales Growth on Tax Avoidance in food and beverage companies listed on the Indonesia Stock Exchange for the 2020-2023 period.The research results simultaneously prove that there is a significant influence of Profitability, Leverage and Sales Growth on Tax Avoidance in food and beverage companies listed on the Indonesia Stock Exchange for the 2020-2023 period.The target is state revenue from the taxation sector, so it is feared that large companies will evade taxes so that the state will suffer losses.When our tax revenues decline drastically and reduce the amount of government spending, Indonesia's economic growth will experience a slowdown.So it can be said that the amount of Indonesian tax revenue will have a big influence on Indonesia's economic growth.

Declaration of conflicting interest
We declare that we have no conflict of interest with the Universitas Muhammadiyah Sumatera Utara (UMSU) committee or staff from Universitas Muhammadiyah Sumatera Utara (UMSU) or any conflict regarding this article.

Funding acknowledment
Thank you to Universitas Muhammadiyah Sumatera Utara for funding participation in this International Journal

Table 2 .
Normality Test Results After Transformation

Table 5 .
Multiple Linear Regression Test

Table 8 .
Model Summary b