Pengaruh Ukuran Perusahaan, Komisaris Independen, Intensitas Aset Tetap dan Kinerja Keuangan terhadap Penghindaran Pajak

Tax avoidance is the company efforts to minimizing taxes expense with any legal actions. On 2019, based on data from LAKIN DJP 2019, said that tax revenues are rising, but besides that tax revenues in manufactured sector are slopping down. This research was supposed to know about what effects of company size, independent commissioners, asset intensity, and financial performance of tax avoidance towards manufacturing company registered in the IDX (Indonesian Stock Exchanges) on 2015-2019. Sample that used for this research is manufacturing company registered in the IDX (Indonesian Stock Exchanges) on 2015-2019. Technique of this research used classic descriptive analysis of assumption, multiple linear regression analysis and test model (uji model). The result of this research are 1) Company size (SIZE) does not have any effect on tax avoidance (ETR), 2) Independent commissioners had a positive effect on tax avoidance, 3) Asset intensity (AI) had a positive effect on tax avoidance. Keyword : ETR, SIZE, IC, AI, RO