PENGARUH PROFITABILITAS, CAPITAL INTENSITY DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE

The purpose of this study is to investigate how profitability, capital intensity, and corporate governance affect tax avoidance. The formulation of the problem in this study is whether there is an influence between profitability, capital intensity, independent commissioners, institutional ownership, and the audit committee on tax avoidance listed on the Indonesia Stock Exchange using the purposive sampling method, namely the selection of samples with criteria determined by the researcher. The population used in this study are manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange for the 2017-2020 period. This type of research is quantitative research by processing secondary data obtained on the Indonesia Stock Exchange. The number of research samples is 15 companies. Multiple linear analysis using the SPSS 22 version is the data analysis technique used. The results show that the variables of profitability, capital intensity, institutional ownership, and audit committee have a positive effect on tax avoidance, while independent commissioners have no effect on tax avoidance because not all independent commissioners can show their independence.Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, capital intensity, dan Corporate Governance terhadap tax avoidance. Rumusan masalah pada penelitian ini yaitu apakah ada pengaruh antara profitabilitas, capital intensity, komisaris independen, kepemilikan institusional, dan komite audit terhadap tax avoidance yang listing pada Pasal Modal Indonesia. Riset ini menggunakan metode purposive sampling, dengan menerapkan pemilihan sample berdasarkan kriteria-kriteria tertentu sesuai dengan tujuan penelitian. Riset ini menetapkan emiten manufaktur sektor makanan dan minuman sebagai populasi riset, dengan rentang amatan empat tahun yaitu 2017-2020. Berdasarkan kriteria yang relevan, diperoleh sampel 15 emiten. Berdasarkan hasil uji statistic dengan bantuan regresi multiple, riset ini membuktikan bahwa komisaris independen tidak berpengaruh terhadap tax avoidance sedangkan profitabilitas, capital intensity, kepemilikan institusional, dan komite audit berpengaruh postif terhadap tax avoidance