The purpose of this study is to examine and
analyze the effect of tax avoidance, profit management and
managerial ownership on tax disclosure at mining
companies in Indonesia that are listed on the Indonesia
Stock Exchange for the 2019-2021 period. The data in this
study were obtained from the company's financial
statements and annual reports on the Indonesian Stock
Exchange (IDX) website or related company websites. The
samples used in this study were 23 mining companies listed
on the IDX for the 2019-2021 period, with a total of 69
samples. The sampling technique is pursosive sampling
method. The analytical tool used to analyze the hypothesis
is Eviews 10.0, with the analysis model, namely the random
effect model.The results showed that earnings management
had a positive effect on tax disclosure, while tax evasion and
managerial ownership had no effect on tax disclosure.
Keywords : Tax avoidance, earnings management and managerial ownership of tax disclosure.