<![CDATA[Revenue from tax funds is Indonesia's main revenue, where around 80% of Indonesia's APBN revenues come from tax revenues. This is certainly a concern of the Government to pay attention to everything related to increasing tax revenues. Tax evasion is something that is actually an attempt to minimize tax revenue by taxpayers, which of course the government does not want. However, this is an act that is permissible, as long as it is carried out within reasonable limits. The purpose of this study is to determine the extent to which tax avoidance is influenced by profitability, capital structure, and managerial ownership in mining companies listed on the Indonesia Stock Exchange in 2016-2020. This study used a descriptive quantitative approach and analyzed using linear regression with panel data using the Eviews 10 software program. This study used secondary data with data collection techniques using the documentation method through the official IDX website. The research population taken is mining companies listed on the Indonesia Stock Exchange in the 2016-2020 period. The sample was determined based on the purposive sampling method with a sample of 13 companies, so that the total observations in this study were 65 observations. The results of the study show that profitability has a significant effect on tax avoidance, while capital structure and managerial ownership have no effect on tax avoidance ]]>
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