<![CDATA[This study aims to obtain empirical evidence regarding the effect of management compensation, institutional ownership, and profitability on tax avoidance among coal industry companies listed on the Indonesia Stock Exchange during the 2021-2024 period. This study is motivated by inconsistencies in previous research findings regarding factors influencing tax avoidance, particularly in the coal industry which has relatively complex tax characteristics including royalties, export taxes, and various tax facilities that could potentially serve as loopholes for tax avoidance practices. The population consisted of 46 coal industry companies listed on the Indonesia Stock Exchange. Using purposive sampling, 24 companies with 96 observations were selected, and after eliminating 7 outliers using casewise diagnostics, 89 observations were used in the analysis. This study employed a quantitative approach using secondary data from annual reports and financial statements. Data analysis was conducted using descriptive statistics and multiple linear regression with SPSS version 27, preceded by classical assumption tests including normality, multicollinearity, heteroscedasticity, and autocorrelation, followed by hypothesis testing through coefficient of determination (R2), simultaneous test (F-test), and partial test (t-test). The results indicate that management compensation has a negative effect on tax avoidance, institutional ownership has a negative effect on tax avoidance, while profitability has no significant effect on tax avoidance. This study concludes that management compensation and institutional ownership play a role in suppressing corporate tax avoidance practices, while profitability is not proven to be a driving factor of tax avoidance in the coal industry in Indonesia.]]>
