PENGARUH GOOD CORPORATE GOVERNANCE, LEVERAGE, INTENSITAS ASET TETAP, DAN ARUS KAS OPERASIONAL TERHADAP PENGHINDARAN PAJAK (Studi Kasus Pada Perusahaan Industri Barang Konsumsi Yang Tedaftar Di Bursa Efek Indonesia (BEI) Tahun 2018 – 2022)

Abstract

This research aims to determine the influence of institutional ownership, audit committee, independent board of commissioners, leverage, fixed asset intensity and operational cash flow on tax avoidance in Consumer Goods Industry companies listed on the IDX in 2018 - 2022. The population in this research is Consumer Goods Industrial Companies registered on the IDX in 2018 - 2022. In this research the sample was taken using the Purposive Sampling technique. The sample in this research was 27 companies. The analytical tool used in this research is multiple linear regression. Based on the results of hypothesis testing, it is known that Managerial Ownership, Audit Committee, Leverage and Operating Cash Flow have an effect on tax avoidance, while the Independent Board of Commissioners and fixed asset intensity have no effect on tax avoidance.