PENGARUH UKURAN PERUSAHAAN, INTENSITAS ASET TETAP, DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur Sektor Consumer Goods Industry yang Terdaftar di Bursa Efek Indonesia Periode 2016 - 2018)

This study aims to analyze and prove empirically the influence of firm size, fixed asset intensity, and leverage on tax avoidance. This study observe manufacturing companies in the consumer goods industry sector that listed on BEI. The observation period range was 2016-2018. To determine the criteria for sample selevtion using a purposive sampling method. The companies matched the criteria were 41 companies, and the analysis method using multiple linear regression with SPSS version 25. The results showed that the intensity of fixed assets and leverage have an influence on tax avoidance and firm size has no influence on tax avoidanc