Penelitian ini bertujuan untuk menganalisis pengaruh likuiditas, profitabilitas, dan ukuran perusahaan terhadap tax avoidance. Objek penelitian ini adalah perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia selama periode 2022-2023, dengan jumlah populasi sebanyak 83 perusahaan. Teknik pemilihan sampel menggunakan purposive sampling, dan diperoleh 61 perusahaan. Analisis data dilakukan dengan menggunakan metode regresi linear berganda dan alat analisis SPSS versi 30. Hasil penelitian menunjukkan bahwa: likuiditas (X1), profitabilitas (X2) berpengaruh negatif terhadap tax avoidance (Y), dan ukuran perusahaan (X3) berpengaruh positif terhadap tax avoidance (Y), tetapi tidak signifikan. variabel likuiditas, profitabilitas, dan ukuran perusahaan secara simultan tidak berpengaruh signifikan terhadap tax avoidance.

Kata Kunci : Likuiditas, Profitabilitas, Ukuran Perusahaan & Tax Avoidance.

This study aimed to analyze the influence of liquidity, profitability, and company size on tax avoidance. The object of this study is energy sector companies listed on the Indonesia Stock Exchange during the 2022–2023 period, with a population of 83 companies. The sample selection technique used was purposive sampling, and 61 companies were selected. Data analysis was carried out using the multiple linear regression method and SPSS version 30. The study results showed that liquidity (X1) and profitability (X2) have a negative effect on tax avoidance (Y), and company size (X3) had a positive effect on tax avoidance (Y), but insignificant. The variables of liquidity, profitability, and company size simultaneously do not have a significant effect on tax avoidance. Keywords: Liquidity, Profitability, Company Size & Tax Avoidance