THE EFFECTS OF MANAGERIAL OWNERSHIP, LEVERAGE, AND SALES GROWTH ON TAX AVOIDANCE IN THE INDONESIAN STOCK EXCHANGE

Abstract

This research is a quantitative study which aims to determine the influence of managerial ownership, leverage and sales growth on tax avoidance in manufacturing companies in the consumer goods industry sector, food & beverage sub-sector listed on the Indonesia Stock Exchange in 2019-2022. Total The sample for this research was 22 companies with a sampling method using a purposive sampling method. This research uses secondary data obtained through company annual reports. Data analysis uses panel data regression which consists of descriptive statistical analysis, classical assumption tests. selection of panel data regression models, and hypothesis testing. The results of data analysis or panel data regression show that partially the managerial ownership variable has no effect on tax avoidance, the leverage variable has a negative effect on tax avoidance, and the sales growth variable has an effect on tax avoidance.