Company Size, Capital Intensity, Financial Distress, and Tax Avoidance
DOI:
https://doi.org/10.24843/Keywords:
Company Size, Capital Intensity, Financial Distress, Tax AvoidanceAbstract
Tax avoidance measures are often used to reduce legal tax payments. The problem of tax avoidance is an important matter, because tax avoidance can have a negative impact on the country. This research aims to determine the influence of company size, capital intensity and financial distress on tax avoidance. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2021 period. The sample in this study was 85 companies with a total of 255 observations in three years. This research uses analytical techniques, namely descriptive statistical analysis and multiple linear regression analysis. The research results show that company size, capital intensity and financial distress have a positive and significant effect on tax avoidance.
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