Abstract:
The purpose of this study is to determine how tax avoidance is impacted by leverage,
institutional ownership, executive characteristics, audit committees, and sales growth.
The study uses secondary data and a quantitative approach. 55 mining businesses that
were listed on the Indonesia Stock Exchange (IDX) between 2022 and 2024 make up
the population. Purposive sampling was used to choose the research sample, which
consisted of 17 companies. The annual financial reports that are accessible on the
official IDX website (www.idx.co.id) provided the secondary data. Using SPSS version
25, multiple linear regression was used to analyze the data, and hypothesis testing was
done to ascertain the impact of each variable. The results of this study indicate that
leverage has a significant positive effect and audit committees have a significant
negative effect on tax avoidance. Meanwhile, institutional ownership and sales growth
have no significant effect on tax avoidance. Executive characteristics variables were not
included in the study because they did not pass the heteroscedasticity test.
