Pengaruh Kepemilikan Manajerial dan Konservatisme Akuntansi Terhadap Tax Avoidance

This study aims to examine the effect of managerial ownership and accounting conservatism on tax avoidance. The data used in this study is to use secondary data from financial statements in the 2017-2020 period sourced through the Indonesia Stock Exchange. The population used in this study is the Mining Companies listed on the Indonesia Stock Exchange in 2017-2020, using purposive sampling techniques with the number of samples obtained according to the criteria of 11 companies. The analysis technique used is multiple linear analysis. The result of this study indicated that managerial ownership had a positive effect on tax avoidance and accounting conservatism had no effect on tax avoidance.