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PENGARUH UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SUBSEKTOR PERTAMBANGAN LOGAM DAN MINERAL DI BEI PADA TAHUN 2011-2018

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ABSTRACT THE EFFCT OF COMPANY SIZE AND PROFITABILITY ON TAX AVOIDANCE ON THE METAL AND MINERAL MINING SUBSECTOR COMPANIES ON THE INDONESIA STOCK EXCHANGE IN 2011-2018 Written By: Yosua Mulatua Simanjuntak NIM: 1632029 The research was conducted with the aims of knowing how the effect of Company Size and Profitability on Tax Avoidance. This research used descriptive method with quantitative approach. The analytical method used in processing statistical data analysis are coefficient of correlation analysis, coefficient of determination analysis, regression analysis, hypothesis test, and significant test . This research was conducted in Mining Companies Sub Sector Metal and Mineral Mining Companies listed on the Indonesia Stock Exchange for the period 2011-2018and the sample of selection procedure uses purposive sampling with the number of sample obtained is 4 companies with research period of 8 years. The results of this research indicated the large of the Company Sizehave a negative influence and not significant on Tax Avoidance value significant 0,818 greater than significant level specified (0,818>0.05). As well as the results of this research also indicated Profitabilityhave a negative influence and not significant on Tax Avoidance probability value significant 0,310 greater than significant level specified (0,310>0.05). The results of this study also indicated the magnitude of the Company Size and Profitabilityhas no significant influence on Tax Avoidance value significant 0,507 greater than significant level specified (0,507>0,05). The results of this study can provide knowledge and benefits to further researchers to add several variables to Mining Companies Sub Sector Metal and Mineral Mining Companies listed on the Indonesia Stock Exchange. Key Words: Company Size, Profitability, Tax Avoidance, and Indonesia Stock Exchange