<![CDATA[ABSTRACT The research investigates the influence of profitability, leverage, firm size, and tax reform on tax avoidance among energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. Utilizing a quantitative method with an explanatory research design, the study selects 15 companies through purposive sampling, yielding 60 data points. The independent variables include Return on Assets (ROA), Debt to Equity Ratio (DER), firm size (logarithm of total assets), and tax reform (dummy variable), while tax avoidance is assessed using the Cash Effective Tax Rate (CETR). Data were analyzed using multiple linear regression supported by classical assumption tests, t-tests, F-tests, and the adjusted R-squared, employing SPSS version 25. Findings indicate that profitability and firm size exert a positive impact on tax avoidance, leverage has a negative influence, and tax reform does not significantly affect tax avoidance. Keywords: Profitability, Leverage, Company Size, Tax Reform, Tax Avoidance. ABSTRAK Penelitian ini mengkaji pengaruh profitabilitas, leverage, ukuran perusahaan dan refornmasi perpajkan terhadap penghindaran pajak pada perusahaan energi di Bursa Efek Indonesia periode 2020 sampai 2023. Metode yang digunakan bersifat kuantitatif dan melibatkan 15 perusahaan melalui teknik purposive sampling, menghasilkan 60 observasi. Variabel bebas terdiri dari ROA, DER, (Ln Total Aset), dan reformasi perpajakan (dummy), sedangkan variabel terikat diukur melalui CETR. Analisis dilakukan menggunakan regresi linier berganda serta uji asumsi klasik, uji parsial, uji simultan, dan Adjusted R2 melalui SPSS 25. Hasil menunjukkan bahwaa profitabilitas dan ukuran perusahaan berpengaruh positif, leverage berpengaruh negatif, dan reformasi perpajakan tidak signifikan terhadap penghindaran pajak. Kata kunci: : Profitabilitas, Leverage, Ukuran Perusahaan, Reformasi Perpajakan, Penghindaran Pajak.]]>
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