PENGARUH LEVERAGE&PROFITABILITAS TERHADAP TAX AVOIDANCE DENGAN UKURAN PERUSAHAAN SEBAGAI MODERASI DI PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI

Taxes are the main source of income for the country, every company is obliged to pay the taxes that have been determined. Tax avoidance has become a significant issue in global business practices, with major implications for the economy, particularly in the mining sector. Data from the Central Government's Financial Report shows that Indonesia in terms of tax avoidance by taxpayers is ranked fourth in Asia after China, India and Japan. The aim of this research is to find out empirically about the influence of leverage & profitability on tax avoidance with company size. as a moderating variable. This research was conducted on mining companies listed on the Indonesia Stock Exchange (BEI) in 2022. The samples taken were 36 companies using the purpose sampling method. Data collection techniques used documentation techniques. The data analysis technique used is a panel data regression model using IBM SPSS Statistics 26 as a data analysis tool. The results of the analysis state that leverage has an effect on tax avoidance while profitability has an effect on tax avoidance. Company size is not able to strengthen or weaken the relationship between leverage and profitability on tax avoidance.