THE INFLUENCE OF CORPORATE GOVERNANCE, PROFITABILITY, LEVERAGE, FIRM SIZE, AND CAPITAL INTENSITY ON TAX AVOIDANCE (Empirical Study on Manufacturing Companies Consumer Goods Industry Sector Listed on the Indonesian Stock Exchange for the Period of 2018-2022)

Abstract

This study aims to analyze the influence of Corporate Governance, Profitability, Leverage, Firm Size, and Capital Intensity on Tax Avoidance in the Consumer Goods Industry Sector of Manufacturing Companies listed on the Indonesian Stock Exchange from 2018 to 2022. Purposive sampling was used to select a sample of 27 companies out of 85 for analysis. Quantitative methods were employed using secondary data obtained from the Indonesian Stock Exchange website. Data analysis included descriptive statistics, Classical Assumption Tests, and Hypothesis Testing. The results show that Institutional Ownership, Audit Committee, Profitability, Leverage, Firm Size, and Capital Intensity have a significant positive influence on Tax Avoidance.