GROWTH AND OWNERSHIP INSTITUTIONAL TO TAX AVOIDANCE (Case Study of Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period of 2014 - 2017)

Isya Hana Prasetiowati, Rita Andini, Abrar Oemar


The objectives ofxinix's research are x to test the effect of company size, company age, profitability, leverage, x-sales growth, and x-institutional ownership on tax avoidancex (TaxxAvoidance) The population and sample that became the object of research were PerusahaanxManufacturing listed on BursaxEffek Indonesiax (BEI) in 2014-2017. The total population is 154 companies, while the sample x companies used for research are 35 companies that meet the criteria. So that the research data obtained as much as 140 data. The research method used is quantitative method (purposive sampling), the analysis techniques used are descriptive statistical analysis, x-classic assumption tests and multiple linear regression. Calculation of data in research using SPSS version 25. Based on the results of data analysis and discussion, it can be concluded that company size has a significant positive effect on Taxx Avoidance (TaxxAvoidance). while Age, Profitability, Leverage, Sales Growth, and Company ownership xx does not have a significant effect on Tax Avoidance. And the results show that Size x Company, Age x Company, Profitability, xLeverage, Growth x Sales and x Institutional Ownership x have a significant positive effect on Tax Avoidance. Keywords: Size x Company, Age x Company, xProfitability, xLeverage, Growth x Sales and Institutional Ownership.

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