The Effect of Corporate Governance and Capital Intensity on Tax Avoidance

Abstract

This study aims to determine the effect of Corporate Governance and Capital Intensity on Tax Avoidance. This type of research is quantitative using secondary data. The data used in this study are financial reports and annual reports. The population in this study is a manufacturing company in the Consumer Cyclicals sub-sector which is listed on the Indonesia Stock Exchange (IDX) in (2016-2020). The sampling technique used purposive sampling so that the selected sample was 13 companies. The data used is the annual report obtained from the official website of the Indonesia Stock Exchange. The analysis technique uses data collection with the help of the eviews 10 program. This study uses descriptive statistical data analysis. The results of this study indicate that Corporate Governance and Capital Intensity simultaneously have a significant effect on Tax Avoidance. The results of corporate governance that are proxied to managerial ownership have no significant effect on tax avoidance, corporate governance that is proxied to institutional ownership has a significant effect on tax avoidance, corporate governance that is proxied to independent commissioners has no significant effect on tax avoidence and capital intensity has a significant effect on Tax Avoidance