PENGARUH FINANCIAL DISTRESS, KARAKTER EKSEKUTIF, THIN CAPITALIZATION DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2018-2022)

Abstract

The aim of this research is to determine the influence of financial distress, executivecharacter, thin capitalization, institutional ownership on tax avoidance. The type ofresearch used in this study is quantitative research using decriptive statisticalmethods. The population in this study are mining companies listed on the IndonesiaStock Exchange in 2018-2022, totaling 48 companies. The sampling technique inthis study used purposive sampling. This study uses secondary data in the form ofannual financial reports. The method of analysis used in research is a method ofdouble linear regression analysis with SPSS 25 program. The results of this studyindicate that financial distress has no effect on tax avoidance with a sig value 0,691,executive character has no effect on tax avoidance with a sig value 0,151 thincapitalization has no effect on tax avoidance with a sig value 0,739 institusionalownership has a negative effect on tax avoidance with a sig value 0,000.