PENGARUH KONSERVATISME AKUNTANSI, INTENSITAS ASET TETAP, DAN PROFITABILITAS TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI)

This study aims to discuss the accounting conservatism, integration of fixed assets, and profitability against tax avoidance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2018. This type of research is associative research and the research used is quantitative. Sampling in this study was conducted using a purposive sampling method. This research was conducted by selecting public companies listed on the Indonesia Stock Exchange) and the samples used were manufacturing companies listed on the Indonesia Stock Exchange in 2017-2018 samples used by 75 manufacturing companies listed on the Indonesia Stock Exchange in 2017-2018, the type of data used is secondary data. Data analysis using logistic regression analysis. The results of the study indicate that conservatism does not conflict with tax avoidance, the integration of fixed assets against tax avoidance, and profitability affect negatively on tax avoidance