<![CDATA[The research objective is to analyze the effect of leverage, institutional ownership, executive character, and company size on tax avoidance. The object in the research conducted is a food and beverage company that is listed on the Indonesia Stock Exchange (IDX) in 2017-2020. The source of the data usage is secondary data. The research population is 30 companies by analyzing financial statements from 2017-2020 which are accessed on the website, IDXnamely: www.idx.co.id . The sampling technique used was a purposive sampling technique where the research sample consisted of 16 companies. The data analysis techniques consist of descriptive statistical test, classical assumption test, multiple linear regression test, T test, F test, and determinant coefficient test (R2). According to the results of his research,variables leverage and institutional ownership have no effect on tax avoidance, executive character variables and company size have a significant effect on tax avoidance.]]>
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