Pengaruh Kepemilikan Institusi Asing, Kualitas Audit, Dan Kompensasi Eksekuti…

ABSTRACT This study aims to analyze the effect of foreign institutional ownership, audit quality, and executive compensation on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The research method used is panel data regression with control variables including firm size and Return on Assets (ROA). The results indicate that foreign i…