This disclosure relates to a 5G or pre-5G communication system for supporting a higher data transfer rate than a 4G communication system such as LTE. The present invention relates to a method for encoding and decoding a channel in a communication or broadcasting system, comprising the steps of: determining an input bit size (CBS); determining a code rate (R); determining a size (Z) of a block; comparing the determined CBS and code rate with predetermined reference values; determining an LDPC sequence to perform LDPC encoding according to the comparison result; and performing LDPC encoding and decoding on the basis of the LDPC sequence and the block size. Further, the present invention comprises the steps of: determining a code rate (R) indicated by a modulation and coding scheme (MCS) index; determining a transport block size; and determining either a first basic matrix or a second basic matrix as a basic matrix on the basis of the transport block size and the code rate.