The Effect of Thin Capitalization, Capital Intensity, Financial Distress and Independent Commissioners on Tax Avoidance

ABSTRACT : This research aims to analyze whether thin capitalization, capital intensity, financial distress and independent commissioners have an effect on tax avoidance. This research uses a sample of Consumer Goods manufacturing companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The sample selection procedure used purposive sampling. The research used multiple linear regression with SPSS software. Results of research on capital intensity which influences tax avoidance.

KEYWORDS: thin capitalization; capital intensity; financial distress; independent commissioners, tax avoidance