Tax avoidance is a phenomenon of efforts made by taxpayers to minimize the tax burden. This research was conducted on manufacturing companies listed on the IDX in 2017-2023. Sampling was carried out using a purposive sampling method, and 105 data were produced. The variables studied are firm size, family ownership, profitability, and tax avoidance. Five hypotheses were tested with partial least squares using SmartPLS to determine direct and indirect relationships. Path coefficient show successfully supported three hypotheses. Firm size and profitability are proven to influence tax avoidance. Family ownership has only been proven to affect profitability, but it does not affect tax avoidance. Firm size and family ownership have yet to be proven indirectly related to tax avoidance.
Keywords: firm size, family ownership, profitability, tax avoidance
