Cabinet footprint cheaper tile
In addition to saving money, there are a bunch of reasons to put cabinets directly on the subfloor and not put tiles under the cabinets:


(As already answered by Lee Sam): Level the cabinets with shims and use the tile (or baseboard molding if the tile is not very thick) to hide the bottom edge of the cabinets
If any plumbing or electrical needs to run through the floor, it is easier to do so without being concerned about tile or finished flooring
Tile could be installed with different tiles around the edges, treating the installed cabinets like a wall.
If you ever decide to replace the flooring in the future, there is no need to remove the cabinets (which can be quite involved due to sinks, dishwashers, heavy countertops, etc.) in order to replace the tiles underneath the cabinets.