Faktor-Faktor yang Mempengaruhi Tax Avoidance pada Perusahaan Property dan Real Estate yang Tedaftar di BEI Periode 2015 - 2019

This study aims to examine the effect of the independent variable on the dependent variable. The independent variables used are institutional ownership, profitability, sales growth, while the dependent variable is tax avoidance. The population used is property and real estate companies on the Indonesia Stock Exchange (BEI) 2015-2019. The samples used were 112 property and real using purposive sampling as the technique. The data analysis technique used is multiple linear regression using the IBM SPSS test tool. Statistics 23The results showed that institutional ownership and sales growth were not has an effect on tax avoidance, while profitability has an effect on tax avoidance. Keywords: Institutional Ownership, Profitability, Sales Growth, Tax Avoidanc