THE EFFECT OF MANAGERIAL OWNERSHIP, COMPANY SIZE AND SALES GROWTH ON TAX AVOIDANCE

This purpose of this research is to analyze the effect of managerial ownership, company size and sales growth on tax avoidance. This study was conducted by analyzing the financial statements of companies in the consumer cyclicals sector listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. The sample used in this study was 13 consumer cyclicals sector companies listed on the Indonesia Stock Exchange during the period 2019 to 2023 using a purposive sampling technique. The data used in this study are secondary data in the form of financial statements from each company that has been used as a research sample. The variables used in this study are Managerial Ownership (X1) as the first independent variable, Company Size (X2) as the second independent variable, and Sales Growth (X3) as the third independent variable and Tax Avoidance (Y) as the dependent variable. The panel data regression method is used as the research methodology in this study. The analysis of the research results uses the help of E-Views 12 software. The results of the study show that the best model is the Common Effect Model (CEM). The results of this study indicate that Managerial Ownership has no effect on Tax Avoidance, Company Size has no effect on Tax Avoidance, Sales Growth has an effect on Tax Avoidance, and simultaneously Managerial Ownership, Company Size, and Sales Growth have an effect on Tax Avoidance