PENGARUH PROFITABILITAS, LEVERAGE, INTENSITAS AKTIVA TETAP DAN CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2020

This study plans to analyze the effect of profitability, leverage, fixed asset intensity and corporate governance on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The independent variables in this study are Return On Assets (ROA), Debt to Equity Ratio (DER), Capital Intensity and Independent Commissioner. While the dependent variable is the Cash Effective Tax Rate (CETR). The number of tests is 15 manufacturing companies for a period of 3 years and obtained 45 information handled. The
testing method in this exploration is purposive testing. The consequence of this study shows that ROA clearly affects cost avoidance, DER affects tax avoidance. In the meantime, the intensity of fixed assets and corporate governance does not affect cost avoidance.