The Effect of Managerial Ownership and Sales Growth on Tax Avoidance in Mining Companies Listed on the Indonesia Stock Exchange
DOI:
https://doi.org/10.26618/3cr6sf10Keywords:
Tax Avoidance, Managerial Ownership, Sales GrowthAbstract
The objective of this study is to examine the effect of managerial ownership and sales growth on tax avoidance in mining companies listed on the Indonesia Stock Exchange during the period 2019–2023. The research method employed is a quantitative approach, utilizing secondary data sourced from the annual and financial reports of mining companies listed on the Indonesia Stock Exchange. The researcher used purposive sampling to select 55 observations from 11 companies that met the research criteria. After applying the normality test, nine observations were identified as outliers and subsequently excluded from the analysis, resulting in a final sample of 46. The data were analyzed using multiple linear regression in IBM SPSS Statistics version 27. The findings indicate that managerial ownership has no effect on tax avoidance strategies. While sales growth has a significant and negative effect on tax avoidance, suggesting that stronger sales performance tends to reduce tax avoidance. Future research may consider additional governance variables, including board composition, audit quality, and corporate leverage. Furthermore, extending the observation period and expanding the industry sectors to obtain a more comprehensive sample may provide deeper comparative insights. The results of this study provide empirical support for the formulation of policies and supervisory strategies to promote transparency, tax compliance, and sustainable corporate performance.
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