Pengaruh Financial Distress, Thin Capitalization dan Capital Intensity Terhadap Tax Avoidance

This research is conducted to observe, examine, and analyze the effect of financial distress, thin capitalization, capital intensity on practice tax avoidance. uses secondary data from companies in manufacturing sector (basic industry chemical, consumer goods dan miscellaneous industry) listed IDX for a period 3 years, 2018 – 2020 (200 firm years). The technique selecting sample utilizes purposive sampling method analyzed using multiple regression model. results this study indicate that distress has positive avoidance, capitalization avoidance negative during 2018-2020.
 Keyword(s): Tax Avoidance, Financial Distress, Thin Capitalization, Capital Intensity
 Penelitian ini dilaksanakan dengan tujuan untuk mengamati, meneliti menganalisis pengaruh dari terhadap praktik penghindaran pajak (tax avoidance). menggunakan data-data sekunder perusahaan manufaktur dalam basic misccelaneous yang terdaftar BEI selama periode pengamatan tahun yakni observasi). Teknik mengumpulkan sampel menerapkan metode dianalisis regresi berganda. Hasil penelitian menunjukkan bahwa berpengaruh positif negatif pada di Kata kunci: Intensity