PENGARUH LEVERAGE, KEPEMILIKAN INSTITUSIONAL DAN POLITICAL CONNECTION TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

This study aims to analyze the effect of Leverage, Institutional Ownership and Political Connections on Tax Avoidance. The object of this study is all mining sector companies listed on the Indonesia Stock Exchange (IDX). The sampling determination technique in this study used the purposive sampling method with a total sample of 33 companies. The data analysis model in this study is a multiple linear regression model with the EViews version 12 statistical tool. The results of the study show that political connections have a positive effect on tax avoidance. Then for the leverage and institutional ownership variables, they do not affect tax avoidance in mining companies.