Abstract

This study aims to analyze the effect of thin capitalization, company size and profitability on tax avoidance in LQ45 companies in 2017-2021 which are listed on the Indonesia Stock Exchange. The technique used is panel data regression with hypothesis testing using the Eviews series 9 application. The sample selection was carried out by purposive sampling method from secondary data in the form of financial reports and obtained as many as 6 companies with an observation period of 5 years, so that the total sample in this study was 30 data company. The results of this study indicate that thin capitalization, firm size and profitability simultaneously affect tax evasion. Firm size has a significant effect on tax evasion, while thin capital and profitability have no significant effect on tax evasion.