THE INFLUENCE OF INSTITUTIONAL OWNERSHIP, PROFITABILITY, AND AGE OF THE COMPANY ON TAX AVOIDANCE

Abstract

This research aims to determine institutional ownership, profitability, and age of the company on tax avoidance. The unit of analysis or what is called an element which has meaning is a unit of population formation in the form of individuals, groups, companies, account numbers, purchase data or other forms. So it can be concluded that the unit of analysis is a unit of elements which, if put together, will form a population. In this research, the unit of analysis used is energy sector companies listed on the Indonesia Stock Exchange (BEI) in 2019-2022. In collecting secondary data in this research, the data documentation method was used, where the data documents were obtained through financial reports of energy sector companies sourced from the Stock Exchange website. Data analysis techniques are calculation techniques used to answer questions from the problem formulation and testing of hypotheses that have been formulated. In this research, the analysis techniques used are descriptive statistical analysis, estimation model selection analysis, panel data regression analysis, hypothesis analysis. Based on the results of the data analysis tests carried out in the previous chapter, it follows that It can be concluded from this research as follows: 1. Institutional ownership influences tax avoidance in energy sector companies listed on the Indonesia Stock Exchange (BEI) in 2019 - 2022. This means that the large number of shares owned by institutional ownership can cause the company to have to pay large dividends. large, and this increases the tax burden that the company must pay. 2. Profitability has no effect on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange (BEI) in 2019 - 2022. This means that the large profitability of a company can cause the company to be subject to a low tax burden, this of course can be caused by differences in calculations between company financial reports and fiscal calculations, for example the larger the deferred tax assets can lead to high profitability and low corporate tax burden. 3. Company age has no effect on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange (BEI) in 2019 - 2022.