THE EFFECT OF SOLVABILITY, PROFITABILITY, AND INSTITUTIONAL OWNERSHIP ON TAX AVOIDANCE IN COAL SUB-SECTOR MINING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2021-2023

Authors

  • Angelica Al’maliki Saliha Maza Economics and Business, University of Muhammadiyah Lamongan, Lamongan, Indonesia
  • Yasfina Qurrota A’yun Economics and Business, University of Muhammadiyah Lamongan, Lamongan, Indonesia
  • Devi Febrianti Economics and Business, University of Muhammadiyah Lamongan, Lamongan, Indonesia
  • Guruh Marhaenis Handoko Putro Economics and Business, University of Muhammadiyah Lamongan, Lamongan, Indonesia

DOI:

https://doi.org/10.24034/icobuss.v4i1.596

Abstract

This research aims to determine the effect of solvency, profitability and institutional ownership on tax avoidance in coal sub-sector mining companies listed on the Indonesia Stock Exchange for 2021-2023. The research method used is an associative method with a quantitative approach. The population in this research is 33 mining companies in the coal sub-sector registered on the BEI in 2021-2023. The sample was taken using a purposive sampling method to obtain a sample of 17 companies that met the criteria. The analysis method used is multiple linear regression analysis with data processing using SPSS version 25. The research results show that profitability has an effect on tax avoidance, while solvency and institutional ownership have no effect on tax avoidance.

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Published

2024-11-25

How to Cite

Maza, A. A. S., A’yun, Y. Q. ., Febrianti, D. ., & Putro, G. M. H. (2024). THE EFFECT OF SOLVABILITY, PROFITABILITY, AND INSTITUTIONAL OWNERSHIP ON TAX AVOIDANCE IN COAL SUB-SECTOR MINING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2021-2023 . International Conference of Business and Social Sciences, 4(1), 1115–1125. https://doi.org/10.24034/icobuss.v4i1.596

Issue

2024: 4th International Conference on Business and Social Sciences

Section

International Conference of Business and Social Sciences