<![CDATA[Tax avoidance has become a critical phenomenon that undermines government revenue, particularly in the energy sector, which is characterized by high profitability and complex transactions. However, previous research has shown inconsistent findings regarding the effects of firm size and return on assets (ROA) on tax avoidance. This study empirically tests the effects of firm size and ROA on tax avoidance among companies in the oil, gas, and coal subsectors listed on the Indonesia Stock Exchange during 2019–2023. Using descriptive and confirmatory methods with secondary data from annual financial reports, the sample was selected via purposive sampling, resulting in 58 companies (290 observations). Tax avoidance is measured by the effective tax rate (ETR), firm size by the natural logarithm of total assets, and ROA by the ratio of net income to total assets. Regression analysis indicates that, when analyzed individually, firm size does not significantly affect tax avoidance (sig. 0.337 > 0.05), whereas ROA has a positive and significant effect (sig. 0.011 < 0.05). When analyzed simultaneously, both variables have a significant effect, with a coefficient of determination of 2.3%. In conclusion, firm size does not determine the level of tax avoidance, as oversight and reputation play a more dominant role. High profitability actually encourages management to engage in tax avoidance to maintain net income. These findings support agency theory, which suggests agents tend to act opportunistically.]]>
