This research was conducted with the aim of examining the effect of profitability, leverage and deferred tax expense on tax avoidance. The object in this study is the LQ45 company listed on the Indonesia Stock Exchange (IDX) in the 2015-2019 period. The dependent variable in this study is tax avoidance, while the independent variables are profitability, leverage and deferred tax expense. Data processing in this study uses multiple linear regression analysis method with the help of SPSS (Statistical Product and Service Solution) version 25.0. The analytical tools used include descriptive statistical tests; the classical assumption test consisting of: normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test; hypot hesis testing consisting of: partial test (t test) and simultaneous F test; and the coefficient of determination test. The results in this study indicate that partially profitability, leverage and deferred tax expense have a positive and significant effect on tax avoidance. This is indicated by the tcount and the significance of the profitability variable of 3.338 and 0.002, while the tcount and significance of the leverage variable are 8.899 and 0.000 and the tcount and significant values of the tax avoidance variable are 3.068 and 0.004. Simultaneously, the variables of profitability, leverage and deferred tax expense have a significant effect on tax avoidance with Fcount and significant values of 34,893 and 0,000. In this study, the coefficient of determination is 0.723, which means that the tax avoidance variable can be explained by the profitability, leverage and deferred tax expense variables of 72.30%. While the remaining 27.70% is influenced by other variables outside the research that is not examined.).

Micro Small and Medium Enterprises (MSMEs) as independent business units and managed are individually have proven  make a major contribution to National income and employment. Provinces in Indonesia that have the largest number of MSMEs is DKI Jakarta which is in ranked fourth after West Java, Central Java and East Java. However, there are still major problems in the Indonesian MSME sector that aren’t bankable that means they are unable to meet banking criteria and requirements, so it is necessary to improve financial management behavior to support business development. This study aims to determine the effect of financial knowledge, financial attitude and personality on financial management behavior in MSME in the DKI Jakarta. The sampling technique in this study used simple random sampling so that a sample of 102 MSME was obtained as respondents who were given questionnaires for data collection. The data analysis technique used is validity test, reliability test, classical assumption test and multiple linear regression using e-views10 software. The results showed that the financial knowledge of MSME in DKI Jakarta had a partial influence on financial management behavior as well as personality variables showing an effect on financial management behavior. The results that are different from this study are on the financial attitude which shows no effect on financial management behavior. However, simultaneously or together the results of the research show that the variables of financial knowledge, financial attitudes and personality influence financial management behavior.