Tax Avoidance: Overview of Companies in Indonesia

Rachmawati Meita Oktaviani

Abstract


This study aims to examine and analyzed the effect of leverage and capital intensity on tax avoidance with independent commissioner and institutional ownership as moderating variables. The population in this study is the manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The techniques of determining the sample used was purposive sampling and obtained 75 samples. The analysis used is Panel Data Moderate Regression Analysis (MRA) using software eviews 9. The result of the analysis showed that leverage and capital intensity have no effect on tax avoidance. Independent commissioner does not moderate the effect of leverage on tax avoidance. Independent commissioner could enervate the moderate effect of capital intensity on tax avoidance. Institutional ownership is unable to moderated the effect of leverage and capital intensity on tax avoidance


Keywords


capital intensity, institutional ownership, independent commissioner, leverage, tax avoidance

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DOI: https://doi.org/10.26905/jkdp.v27i1.9028

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