PENGARUH LEVERAGE, KEPEMILIKAN INSTITUSIONAL, DAN PROFITABILITAS, TERHADAP TAX AVOIDANCE (Survei Perusahaan Sektor Energi yang terdaftar di BEI Tahun 2018 – 2023)

THE EFFECT OF LEVERAGE, INSTITUSIONAL OWNERSHIP, AND PROFITABILITY ON TAX AVOIDANCE (Survey on Energy Sector Companies on the Indonesia Stock Exchange 2018-2023) By: Elshaday Priyanti Pasaribu 203403140 Guide I : Euis Rosidah S.E., M.Ak. Guide II : R. Neneng Rina Andriani, S.E., M.Si., Ak., CA., CFRM. The purpose of this study is to determine the value of Leverage, Institusional Ownership, Profitability and Tax Avoidance as well as the effect of Leverage, Institusional Ownership, Profitability on Tax Avoidance survey of energy companies listed on the BEI in 2018-2023. The sampling method uses purposive sampling and non-probability sampling techniques so that a final sample of 17 companies is obtained. The research method in this study uses descriptive analysis with a quantitative approach and uses secondary data from sustainability reports and company annual reports. The method used in this research is multiple linear analysis. The results of this study indicate that Leverage and Profitability partially have significant effect on Tax Avoidance while Institusional Ownership partially has no significant effect on Tax Avoidance. And simultaneously Leverage, Institusional Ownership, Profitability have a significant effect on Tax Avoidance.

Keywords: Leverage, Institusional Ownership, Profitability and Tax Avoidance