The study aims to test and analyze: (1) the effect of liquidity on tax avoidance in BEI-listed mining companies, (2) the impact of profitability on tax evasion in BEI-listing mining enterprises, (3) the influence of leverage on fiscal avoidance on BEI's listed minerals, and (4) the effects of the size of the company on tax evitation in the BEI listed miners. The population in the study is Minin…