The Influence of Company Size and Profitability on Tax Avoidance (on Mining Companies Listed on the Indonesia Stock Exchange for the Period 2022 – 2024)
DOI:
https://doi.org/10.55606/ijemr.v4i2.465Keywords:
Firm Size, Profitability, Tax AvoidanceAbstract
This study aims to analyze the effect of firm size and profitability on tax avoidance practices in mining companies listed on the Indonesia Stock Exchange during the period 2022 to 2024. The research method used is a quantitative approach with multiple linear regression analysis and classical assumption tests to ensure model validity. A total of 18 companies were selected with 49 data used in this analysis. The results show that, simultaneously, firm size and profitability influence tax avoidance. However, partially, both variables do not show a significant effect on tax avoidance. These findings indicate that there are other factors beyond firm size and profitability that affect tax avoidance practices in the mining sector. Therefore, future research is recommended to consider additional variables and to strengthen supervision and transparency in corporate financial reporting to minimize tax avoidance practices.
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