PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE SELAMA PANDEMI COVID 19 TERHADAP PENGHINDARAN PAJAK (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020)

This study aims to examine the effect of Institutional Ownership, Managerial Ownership, Company Size, Profitability, and leverage on Tax Avoidance during the COVID19 pandemic. Data collection in this study used secondary data obtained from the Indonesia Stock Exchange (IDX), which was accessed at www.idx.com which obtained data on 81 Manufacturing Companies in Indonesia. This research is included in quantitative research. The sample in this study used purposive sampling. The analytical tool used is multiple linear regression with the IBM SPSS Statistic 22 application. The results of this study indicate that institutional ownership has a positive and no significant effect on tax avoidance, managerial ownership has a positive and significant effect on tax avoidance, firm size has a positive and significant effect on tax avoidance, profitability has a positive and significant effect on tax avoidance and leverage has a negative and significant effect on tax avoidance.