PENGARUH FIXED ASSET INTENSITY DAN PROPORSI KOMISARIS INDEPENDEN TERHADAP TAX AVOIDANCE DENGAN LEVERAGE SEBAGAI VARIABEL PEMEDIASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2020)

The purpose of this study was to determine empirically the effects of fixed asset intensity and proportion of independent commissioners on tax avoidance with leverage as a mediating variable in manufacturing companies listed on the Indonesia Stock Exchange of 2020. The analytical method used is the Structural Equation Model (SEM) based Partial Least Square (PLS) by utilizing the SmartPLS 3.0 application. The results of this study indicate that the variable fixed asset intensity affects tax avoidance, while the proportion of independent commissioners does not affect tax avoidance. For the mediating variable, leverage is proven to be unable to mediate fixed asset intensity and the proportion of independent commissioners on tax avoidance