THE EFFECT OF COMPANY SIZE AND INSTITUTIONAL OWNERSHIP ON TAX AVOIDANCE IN BANK SUB-SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2019-2022
Abstract
This study wa s conducted to determine the effect of compa ny size a nd institutiona l ownership on ta x a voida nce This study used ba nk sub-sector compa nies listed on the IDX a s sa mples through purposive sa mpling method a nd obta ined 30 compa nies with a resea rch period of 4 yea rs a nd obta ined 120 observa tion da ta The da ta a na lysis technique used is pa nel da ta regression a na lysis using E-Views 12 softwa re This study uses seconda ry da ta in the form of compa ny fina ncia l reports Ba sed on the results of the study, it is found tha t compa ny size a nd institutiona l ownership ha ve no effect on ta x a voida nce a nd compa ny size a nd institutiona l ownership simulta neously ha ve no effect on ta x a voida nce
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