This study aims to empirically examine the effect of Size, Leverage, Profitability,
Managerial Ownership and Institutional Ownership on tax avoidance. This type
of research uses a quantitative method where the population in this study is taken
from all manufacturing companies listed on the Indonesia Stock Exchange (IDX)
for the period 2018 to 2020. The sampling technique uses a purposive sampling
method where samples are used from existing populations with certain
requirements with a total sample population of 31. The basis of the theory used is
agency theory. The results of this study indicate that the variables Size, leverage,
inventory intensity, managerial ownership, and institutional ownership have a
positive effect on tax avoidance, while the profitability variable has no effect on
tax avoidance.