THE EFFECT OF PROFITABILITY AND COMPANY SIZE ON TAX AVOIDANCE

Abstract

This study aims to analyze the effect of Profitability and Company Size on Tax Avoidance in companies listed on the Indonesia Stock Exchange during the 2018-2022 period. The data used in this study are secondary data. The sample was selected using purposive sampling method, with a total of 36 companies taken from a population of 113 companies. The population of this study includes all manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange for the period 2018-2022. This study uses a quantitative approach with panel data analysis, where data processing is done using Eviews Version 12 software. The results showed that profitability has a significant effect on tax avoidance, while company size has no significant effect on tax avoidance