PENGARUH PROFITABILITAS, PROPORSI DEWAN KOMISARIS, KEPEMILIKAN INSTITUSIONAL, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020)

This study aims to determine the effect of profitability, proportion of the board of commissioners, institutional ownership, leverage, and firm size on tax avoidance. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The type of data used in this study is secondary data. Data were collected using purposive sampling method and obtained 131 samples. The analysis used in this study is multiple linear regression analysis with the help of SPSS 22.0 software. The results showed that profitability, the proportion of the board of commissioners, institutional ownership, and leverage had no significant effect on tax avoidance. While the size of the company has a positive and significant effect on tax avoidance.