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Tax avoidance is an aggressive tax strategy carried out by companies in minimizing taxes, so that these activities will pose risks for companies, including fines and bad reputation of the company in the eyes of the public. This study aims to determine the analysis of political connections, profitability and capital intensity against tax avoidance. The population in this study were all mining companies listed on the Indonesia Stock Exchange from 2014 to 2018. Data analysis in this study would use multiple regression analysis techniques. The results of the study stated that, the Political connection influenced the practice of tax avoidance. Return on Assets influenced tax avoidance. Capital Intensity influenced tax avoidance.

Political Connection, Profitability, and Capital Intensity Against Tax Avoidance in Coal Companies on the Indonesia Stock Exchange