Pengaruh Proporsi Kepemilikan Institusional, Incentory Intensity, dan Financial Distress Terhadap Tindakan Agresititas Pajak Pada Perusahaan Sektor Pertambangan Yang Terdaftar di Bursa Efek Indonesia Periode 2018 - 2022

This study aims to analyze the effect of the proportion of institutional ownership, inventory intensity, and financial distress on tax aggressiveness partially and simultaneously. This study uses secondary data obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id) in the form of annual financial report of mining sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. Based on the purposive sampling method, there are 30 data samples from 6 companies used. The analytical method used in this study are descriptive statistics and multiple linear regression analysis using SPSS version 25. The results showed that partially the proportion of institutional ownership has a significant negative effect on tax aggressiveness, while inventory intensity and financial distress have no significant effect on tax aggressiveness. Simultaneously, the proportion of institutional ownership, inventory intensity, and financial distress have a significant effect on tax aggressiveness.