The Effect Of Profitability, Leverage, And Company Size On Tax Avoidance In The Oil And Gas Sub-Sector Listed On The Indonesia Stock Exchange In 2020 To 2023

Abstrak

The purpose of this study was to analyze the influence of profitability, leverage, and company size on tax avoidance, specifically in oil and gas subsector companies listed on the Indonesia Stock Exchange in 2020–2023. The data used by the researcher was secondary data obtained from the company's annual financial reports through official websites and individual companies. The sample was determined using a purposive sampling method with certain criteria, resulting in 41 samples after eliminating outliers from a total of 52 initial samples. Data analysis was performed using multiple linear regression. The results showed that profitability had a significant positive effect on tax avoidance, while leverage and company size did not have a significant effect.