PENGARUH PROFITABILITAS, LEVERAGE, KEPEMILIKAN INSTITUSIONAL, DAN INVENTORY INTENSITY TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2018-2020

This study aims to determine the effect of profitability, leverage, institutional ownership, and inventory intensity on tax avoidance. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange during 2018 to 2020. With a population of 198 companies, the sample selection technique used purposive sampling and obtained 76 companies as samples and the number of observations for 3 years was 228 companies. The data analysis method in this study is panel data regression method using STATA 15 software. The results show that profitability, leverage, and institutional ownership simultaneously affect tax avoidance. Meanwhile, inventory intensity has no effect on tax avoidance