Komisaris Independen, PRofitabilitas dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan Pertambangan Yang Terdaftar Pada Bursa Efek Indonesia 2018-2022

This study aims to determine the effect of Independent Commissioners, Profitability, and Company Size on Tax Avoidance. The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX) for 2018-2022. The samples in this study amounted to 20, so the total number of samples was 100 samples in 5 years of observation. Quantitative research method with a correlational approach is the method to be used. The analytical method used in this method is multiple linear analysis using IBM SPSS 25 software.