IJSRP, Volume 12, Issue 12, December 2022 Edition [ISSN 2250-3153]
Penny Anggriani Chandra, Yuniarwati
Abstract:
This study aims to determine the effect of profitability (Return On Assets), corporate risk, and good corporate governance on tax avoidance studies on 33 mining companies listed on the IDX in 2019–2021. The sampling technique used is simple random sampling with a proportion of 5%, meaning that mining companies listed on the IDX by randomizing the largest companies from 2019–2021 OJK data found 33 samples.