THE EFFECT OF LEVERAGE, INSTITUTIONAL OWNERSHIP, EXECUTIVE CHARACTER, AUDIT COMMITTEE, AND SALES GROWTH ON TAX AVOIDANCE

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.