Pengaruh Profitabilitas, Intensitas Modal dan Kompetensi Komisaris Independen Terhadap Penghindaran Pajak

Abstract

Tax avoidance is a right that does not violate the law (legal), but on the government side, tax avoidance is undesirable because
it will reduce revenue for the state. so that the purpose of this study is to find out empirically about the effect of profitability,
capital intensity, and competence of independent commissioners on tax avoidance either partially or simultaneously in food and
beverage manufacturing sub-sector companies listed on the Indonesia Stock Exchange in the 2016-2020 period. This study
uses a type of causal research which is used to determine the relationship between cause and effect on two or more variables. The
sample in this study is a manufacturing company in the food and beverage sub-sector listed on the Indonesia Stock Exchange
for the 2016-2020 period using the purposive sampling method. There are 14 companies that meet the criteria of the research
sample, so the sample is 70 financial statements. The results showed that partially there was a significant and significant effect
of the profitability and capital intensity variables on tax avoidance, while the independent commissioner's competence variable
had no effect on tax avoidance. Simultaneously there is an effect of profitability, capital intensity, and competence of independent
commissioners on tax avoidance.