Objective – This research aims to examine the influence of capital structure, profitability and institutional ownership on tax avoidance in manufacturing companies in the consumer industry sector listed on BEI in 2020-2022. Design/Methodology – The population in this research is all manufacturing companies in the consumer industry sector listed on the Indonesia Stock Exchange (BEI) in 2020-2022. The sampling technique in this research uses a purposive sampling method with the criteria of companies in the consumer goods industry sector that disclose financial reports consecutively for the 2020-2022 period . The data used is secondary data. The data analysis method used is Multiple Linear Regression Analysis with the help of the SPSS 25 application. Results – The results of the research show that simultaneously and partially Capital Structure, Profitability and Institutional Ownership affect Tax Avoidance.
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Nahri et al. (2024) studied this question.
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