THE EFFECT OF PROFITABILITY, LEVERAGE, AND FOREIGN OWNERSHIP ON TAX AVOIDANCE (AN EMPIRICAL STUDY OF THE MINING SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE 2020-2025)

This study aims to examine the influence of proficiency, leverage, and foreign ownership related to tax avoidance practices. In this study, the approach used is quantitative with a causal design, while the research object includes mining sector issuers listed on the Indonesia Stock Exchange during the period 2020-2025. The sample in this study was selected using purposive sampling techniques and data testing was carried out with the help of the IBM SPSS Statistics version 26 application. The findings of this study show that the profitability variable was proven to have a significant negative effect on tax avoidance practices, while the leverage and foreign ownership variables did not show a significant influence on tax avoidance.