The Effect of Capital Structure, Profitability and Institutional Ownership on Tax Avoidance in Manufacturing Companies in the Consumption Industry Sector Listed on The Indonesian Stock Exchange in 2020-2022

Objective – This research aims to examine the influence of capital structure, profitability and institutional ownership on tax avoidance in manufacturing companies in the consumer industry sector listed on BEI in 2020-2022.

Design/Methodology – The population in this research is all manufacturing companies in the consumer industry sector listed on the Indonesia Stock Exchange (BEI) in 2020-2022. The sampling technique in this research uses a purposive sampling method with the criteria of companies in the consumer goods industry sector that disclose financial reports consecutively for the 2020-2022 period . The data used is secondary data. The data analysis method used is Multiple Linear Regression Analysis with the help of the SPSS 25 application.

Results – The results of the research show that simultaneously and partially Capital Structure, Profitability and Institutional Ownership affect Tax Avoidance.