ABSTRACT

This study is entitled the effect of company size and audit committee on tax avoidance with profitability as an intervention variable for energy companies registered on the Sharia Securities List for 2017-2021. The purpose of this study was to analyze the direct and indirect effects of company size and audit committee on tax avoidance with profitability as an intervening variable in energy companies listed on the Sharia Securities List for 2017-2021. The research methodology used is a quantitative descriptive analysis method with path analysis. Based on the results of the study, it shows that company size has a negative and not significant effect on profitability, audit committee has a positive and significant effect on profitability, company size has a positive and significant effect on tax evasion, audit committee has a positive and insignificant effect on tax evasion, profitability has a negative and significant effect on tax evasion, company size through profitability has a negative and insignificant effect on tax evasion, and audit committee through profitability has a negative and significant effect on energy company tax avoidance listed on the Sharia Securities List for 2017-2021.

Keywords:-Company Size, Audit Committee, Profitability And Tax Avoidance.