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ABSTRACT:

The purpose of this study was to determine the effect of debt and company size on tax avoidance in mining companies in 2020-2021.This study uses multiple regression analysis and purposive sampling method. Secondary data is collected through financial reports downloaded from www.idx.com. The results showed that debt and company size have a positive effect on tax avoidance.

KEYWORDS:

Tax avoidance, Debt, Firm Size, minning companny, covid-19

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