The Effect of Capital Structure, Profitability and Institutional Ownership on Tax Avoidance in Manufacturing Companies in the Consumption Industry Sector Listed on The Indonesian Stock Exchange in 2020-2022
Journal Title: International Journal of Current Science Research and Review - Year 2024, Vol 7, Issue 04
Abstract
Objective – This research aims to examine the influence of capital structure, profitability and institutional ownership on tax avoidance in manufacturing companies in the consumer industry sector listed on BEI in 2020-2022. Design/Methodology – The population in this research is all manufacturing companies in the consumer industry sector listed on the Indonesia Stock Exchange (BEI) in 2020-2022. The sampling technique in this research uses a purposive sampling method with the criteria of companies in the consumer goods industry sector that disclose financial reports consecutively for the 2020-2022 period . The data used is secondary data. The data analysis method used is Multiple Linear Regression Analysis with the help of the SPSS 25 application. Results – The results of the research show that simultaneously and partially Capital Structure, Profitability and Institutional Ownership affect Tax Avoidance.
Authors and Affiliations
Hadyan Nahri, Mulia Saputra, Fifi Yusmita
Keywords
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- EP ID EP733676
- DOI 10.47191/ijcsrr/V7-i4-13
- Views 41
- Downloads 0
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