The Effect of Leverage, Corporate Social Responsibility (CSR), Institutional Ownership and Company Size on Tax Avoidance

The goal of this study is to investigate the impact of leverage, corporate social responsibility, institutional ownership, and firm size on tax avoidance. The study used IDX-listed companies in basic materials industry. The purposive selection technique was used to pick a sample of 31 organizations with a 5-year research period, yielding 155 observations for this study. This study's analysis technique is multiple linear regression, which is operated with SPSS 21. The findings of hypothesis testing reveal that DAR, CSR, KI, and SIZE all have a significant effect on tax avoidance, with a coefficient of determination of 10.7%. DAR and SIZE have a significant effect on tax avoidance. On the other hand, CSR and KI have no effect on tax avoidance.