<![CDATA[ABSTRACT This research aims to examine the effect of profitability, leverage, firm size and audit committee on tax avoidance in banking companies listed on the Indonesian Stock Exchange period the 2016-2020 observation period. Determination of the sample of this study using purposive sampling technique, in order to obtain a sample of 42 companies from a population of 210 companies. This study was measured using the Book-Tax Difference (BTD) method. The analytical technique used is path analysis with the help of software eviews version 9. The results of this study found that the profitability variable measured using BTD was significantly negative on tax avoidance. The leverage variable measured using BTD is significantly positive on tax avoidance. Firm size variable which is measured using BTD is significantly positive on tax avoidance. The audit committee variable measured using BTD is not significant to tax avoidance. ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, levearge, ukuran perusahaan dan komite audit terhadap penghindaran pajak pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia selama periode pengamatan 2016-2020. Penentuan sample penelitian ini menggunakan teknik purposive sampling, sehingga diperoleh sample sebanyak 42 perusahaan dari populasi 210 perusahaan. Penelitian ini diukur dengan menggunakan metode Book-Tax Differene (BTD). Teknik analisis yang digunakan adalah analisis linier regresi berganda dengan bantuan software eviews versi 9. Hasil penelitian ini menemukan bahwa Variabel profitabilitas yang diukur menggunakan BTD signifikan negatif terhadap tax avoidance. Variabel leverage yang diukur menggunakan BTD signifikan positif terhadap tax avoidance. Variabel ukuran perusahaan yang diukur menggunakan BTD signifikan positif terhadap tax avoidance. Variabel komite audit yang diukur menggunakan BTD tidak signifikan terhadap tax avoidance.]]>
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