- Tax Avoidance,
- Accounting Conservatism,
- Capital Intensity,
- Financial Distress
Copyright (c) 2023 Erva Rudianti, Sigit Hermawan

This work is licensed under a Creative Commons Attribution 4.0 International License.
Abstract
The purpose of this research is to analyze the effect of accounting conservatism, capital intensity, and financial distress against tax avoidance. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange during 2016 until 2019. Fourty four of observations sample obtained by purposive sampling method. The data of this research used multiple regression method to test the effect of each variable in effect tax avoidance. The empirical result indicates that the result of the analysis capital intensity, and financial distress have significant effect on tax avoidance. accounting conservatism has no effect on tax avoidance. The benefits of this research are that it can be add to the literature on the problem of tax avoidance and support research that has been done before.
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