Determinants of Manufacturing Company Tax Avoidance In Indonesia, Independent Commissioner As Moderating Period 2015 – 2020

The practice of tax avoidance cannot be avoided as long as the tax regulations are still multi-interpreted. Tax avoidance also occurs because of the lack of a humanistic approach, as referred to in organizational legitimacy theory, planned behavior theory, stakeholder theory of corporation and agency theory. Basically, humans prefer to get rewards and avoid punishment. Tax policy provides more rewards than punishment. In addition, the theological approach for company executives is not carried out and considers the practice of tax avoidance is still reasonable and innocent. Companies use financial and non-financial aspects to avoid tax. The research focuses on financial aspects, such as return on assets, debt to equity ratio, firm size, sales growth, current ratio and capital intensity. The object of the research is manufacturing companies listed on the Indonesia stock exchange from 2015 to 2020. The purposive sampling method was used for sampling and the number of samples in this study amounted to 545 test units, consisting of 91 companies for 6 years of research using moderated regression analysis. The findings from the results of data processing are that the variables of return on assets, debt to equity ratio, firm size, capital intensity ratio and sales growth have an influence on tax avoidance. While the current ratio has no effect on tax avoidance. The independent commissioner variable is proven to be able to moderate the relationship between return on assets, debt to equity ratio, and capital intensity ratio with tax avoidance. Meanwhile, the proportion of independent commissioners is proven not to moderate the relationship between firm size, sales growth and current ratio with tax avoidance