Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, Dewan Komisaris Independen dan Leverage Terhadap Tax Avoidance (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019)

Abstract

This study aims to determine the effect of Institusional Ownership, Managerial Ownwership, Independent Commissioner and Leverage on Tax Avoidance. The object chosen in this study is the Mining Company Listed on the Indonesia Stock Exchange (IDX) in 2016-2019.

This type of research is quantitative research, using a population of 10 companies from 47 companies listed on the Indonesia Stock Exchange (IDX) in the Mining sector. The sampling method in this study is purposive sampling, based on the selected criteria, the number of samples used is 40 samples as observations. The data source used is secondary data obtained from www.idx.co.id to obtain data in the form of financial reports from each company which is then processed using SPSS version 26.

The results of the study partially show that the first variable of institutional ownwership does not have a significant on tax avoidance with a value of sig. 0.095 < 0.05, the second variable managerial ownership has an negative significant effect on tax avoidance with a sig value. 0.028 > 0.05, the third variable independent commissioner does not have a significant on tax avoidance with a value of sig. 0.346 < 0.05 and the fourthvariable leverage has an significant effect on tax avoidance with a value of sig. 0,007 < 0,05 in Mining Companiess listed on the Indonesia Stock Exchange (IDX) in 2016-2019.