PENGARUH GOOD CORPORATE GOVERNANCE, PROFITABILITAS, LIKUIDITAS, CAPITAL INTENSITY, DAN INVENTORY INTENSITY TERHADAP TAX AVOIDANCE

Abstract

This research aimed to examine and find out theeffect ofimplementationof good corporate governance, profitability,
liquidity, capital intensity, and inventory intensity on tax avoidance. The population was 14 Food and Beverages
manufacturing companies which were listed on Indonesia Stock Exchange (IDX) during 2016-2019. Moreover,
the research was quantitative. Furthermore, the datacollection technique used purposive sampling, in which the
sample was based on criteria given. In line with that there were 56 companies as a research sample. Additionally,
the data analysis technique used multiple linear regression. The research result concluded that: (1) Independent
Commissioner Board did not affect tax avoidance, (2) Institutional Ownership had a negative effect on tax
avoidance, (3) Audit Committee did not affect tax avoidance, (4) Profitability (ROA) did not affect tax avoidance,
(5) liquidity did not affect tax avoidance, (6) capital intensity did not affect tax avoidance, and (7) inventory
intensity did not affect tax avoidance.