Pengaruh Profitability dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan Manufaktur Sub Sektor Tekstil dan Garmen Yang Terdaftar di BEI (Bursa Efek Indonesia) Tahun 2016-2020

The Effect of Profitability and Firm Size on Tax Avoidance (Empirical Study on Textile and Garment Sub-Sector Companies Listed on the Indonesia Stock Exchange 2016-2020 Period). Under the guidance of Erion, SE, MM, M. Phil. This study aims to determine whether or not the effect of profitability, firm size, with tax avoidance as a control variable either simultaneously or partially. The population in this study are textile and garment sub-sector companies that have been listed on the Indonesia Stock Exchange in 2016-2020. With a sample of 8 companies taken by purposive sampling. The research variable consists of the dependent variable, namely tax avoidance, the independent variable, namely profitability and company size. The research method used is associative which aims to determine the relationship between two or more variables to determine the relationship or influence of one variable with another variable. The data used is secondary data. The collected data were analyzed using the SPSS Statistics 25 program. The analysis used is linear regression analysis t test, f test, and the coefficient of determination. The result of this study is that profitability partially affects tax avoidance with a probability of sig 0.026 <0.05. Company size partially has no effect on Tax Avoidance with a probability of sig 0.693 > 0.05. Simultaneously, Prifitability and Company Size have no effect on tax avoidance with a probability of sig 0.063>0.05 in Textile and Garment Sub-Sector Companies Listed on the Indonesia Stock Exchange. The results showed that only profitability had a significant effect on the prediction of tax avoidance, while firm size had no significant effect on the prediction of tax avoidance.