PENGARUH LEVERAGE, PROFITABILITAS, INTENSITAS MODAL DAN CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN PERTAMBANGAN DAN PERTANIAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

This research aims to determine how the effect of leverage, profitability, capital intensity and corporate governance on tax avoidance in mining and agricultural companies listed on the Indonesian stock exchange during 2015-2019. The results of this research indicate that leverage, profitability, capital intensity and corporate governance have a positive effect on tax avoidance in mining and agricultural companies. The results also show that companies which have strong resources to manage fixed assets, debt components and the number of independent commissioners have a tendency to practice tax avoidance.