Pengaruh Ukuran Perusahaan (Firm Size), Solvabilitas, Return On Asset (Roa), Kepemilikan Institusional, Dan Kepemilikan Manajerial Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2022)

Abstract

This study aims to examine the influence of Company Size, Solvency, Return on Asset, Institutional Ownership, and Managerial Ownership on tax avoidance in Mining Companies listed on the Indonesia Stock Exchange in 2020-2022. The population in this study is mining companies listed on the Indonesia Stock Exchange in 2020-2022 totaling 63 companies. The samples used are companies that meet the criteria that have been set and sampling using the purposive sampling method. The sample used was 54 companies. The data analysis techniques used are Multiple Linear Regression, Classical Assumption Test, T Test, F Test, and Determination Coefficient Test (R²) with the help of SPSS Version 26.0 for windows. The results showed that firm size had no significant effect on tax avoidance, Solvency had a significant effect on tax avoidance, Return on assets (ROA) had a significant effect on tax avoidance, and Institutional Ownership had a significant effect on tax avoidance, and Managerial Ownership affects tax avoidance.