Pengaruh Kepemilikan Saham Asing Terhadap Penghindaran Pajak (Tax Avoidance) …

ABSTRACT This research aims to influence Foreign Share Ownership on tax avoidance by considering control variables such as profitability, leverage, and company size. This study focuses on mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. Secondary data by looking at the annual reports of Mining Sector Companies listed on the Indonesia Stock Exchange (IDX) in 20…