The research was conducted to answer the existing problems related to the
factors that affect the Tax evasion. This study aims to determine the effect of
Profitability and Leverage on Tax Evasion reports on various industrial companies
listed on the Indonesian stock exchange for the 2017-2021 period. The data used
is secondary data, namely data on the financial statements of various industrial
companies listed on the Indonesia Stock Exchange for the 2017-2021 period.
The data analysis method used is quantitative analysis by calculating each
financial report and qualitative analysis by analyzing the relationship between
variables. The data collection technique used is documentation. The data analysis
technique used is descriptive statistics, classical assumption test, and multiple
linear regression. Multiple linear regression analysis was used to determine
whether Profitability and Leverage had a positive and significant effect on on Tax
Evasion reports or not. Data analysis techniques in this study were assisted by the
statistical program for special sciences (SPSS).
The results of the analysis show F = 1.484E3 and significant value = 0.000
< 5% that the independent variables of Profitability and Leverage have a positive
and significant effect on the delay in Tax Evasion on various industrial companies
listed on the Indonesian stock exchange for the 2017-2021 period.