Pengaruh Profitabilitas, Leverage, Dan Struktur Kepemilikan Terhadap Tax Avoidance Pada Perusahaan Sub Sektor Perdagangan, Jasa Dan Investasi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018 - 2021

This study aims to analyze the effect of Profitability, Leverage, and Ownership Structure on Tax Avoidance in trade, service, and investment sub-sector companies. The data used in this study were obtained from financial statements. Trade, Services, and Investment Sub-Sector Companies that have been published during 2018 – 2021. This study uses a purposive sampling technique with criteria determined by the researcher, so the sample included in the criteria is 207 samples. The data used is secondary data by collecting all the required data through financial statements according to the sample and period used. Technical analysis of the data in this study using multiple linear regression analysis accompanied by descriptive test, classical assumption test for data normality test and continued with hypothesis testing. This study shows that the data is normally distributed after reducing the data as much as 14 outlier data, which was originally 207 to 193 samples. The results of this study indicate that profitability has a significant negative effect on tax avoidance, leverage has a positive effect on tax avoidance, institutional ownership, managerial ownership and foreign ownership have no significant effect on tax avoidance. Keywords: Profitability, Leverage, Ownership Structure, Tax Avoidance, and Company sub-sector trade, services, and investmen