Abstract :
The research has a goal to see the effect of tax avoidance; profitability; and company size to the
value of banking companies listed on the IDX for the 2017-2021 period. Analysis of research data
is multiple linear regression and t-test (partial) and F-test (simultaneous) from a number of 22
banking samples according to the purposive sampling sample criteria. Research shows that tax
avoidance has no significant effect on company value. Furthermore, profitability has a significant influence on company value. The three sizes of the company have a significant influence on the value of the company. At last simultaneously tax avoidance; profitability; and company size has a significant influence on the value of member banking companies listed on the IDX for the 2017- 2021 years.