Abstract:
Tax-related state income plays a significant part in funding state spending.
The government is working to maximize tax income, but tax avoidance practices
have prevented it from reaching. The effective tax rate (ETR) was used in this study
to calculate tax avoidance. The objective of this study is to gather empirical data on
the relationship between tax avoidance and variables such as profitability, capital
intensity, company size, institutional ownership, and corporate social
responsibility. This study was done at mining companies listed on the Indonesia
Stock Exchange between 2017 and 2021. Purposive sampling was used to
determine the sample size, yielding 55 samples. Data were evaluated using multiple
linear regression analysis with specific criteria, and up to 11 companies were found
to fit the bill. This study's results indicate that profitability has a positive effect on
tax avoidance, while capital intensity, company size, institutional ownership, and
corporate social responsibility have no effect on tax avoidance.
