<![CDATA[This study Purpose to analyze the Effect of Institutional Ownership, Profitability, Sales Growth and Leverage on Tax Avoidance in Construction Subsector Companies listed on the Indonesia Stock Exchange in 2017 – 2019, this study amounted to 16 Construction Subsector companies listed on the Indonesia Stock Exchange. by using the type of associative analysis research with panel data design that is a combination of time series data and cross-sectional data. The type of data used is panel data (pooled data), panel data regression analysis with Fixed Effect Model (FEM) estimation method and reviews 9 SV program. Hypothesis testing carried out is the Coefficient of Determination Test (R Square), F-Test, and t-Test. The results showed that the institutional ownership variable had a negative and positive effect on tax avoidance, the Profitability variable had a positive and positive effect on tax avoidance. The sales growth variable had a positive and positive effect on tax avoidance. Leverage has a negative and positive effect on tax avoidance.]]>
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