PENGARUH GOOD CORPORATE GOVERNANCE, FINANCIAL DISTRESS, CAPITAL INTENSITY TERHADAP TAX AVOIDANCE

Adinda Natasya, Muhammad Agus Sudrajat, Maya Novitasari

Abstract


This research aims to analyze the influence of good corporate governance, financial distress, capital intensity on tax avoidance. The research method used was purposive sampling with 296 observation objects. Sample data from property and real estate companies. Data was obtained from secondary financial reports and annual reports of property and real estate companies starting from 2019-2023. The research method used is a quantitative approach using multiple linear regression analysis using the SPSS version 20 program. The results of this research are that institutional ownership has no effect on tax avoidance, independent commissioners have no effect on tax avoidance, financial distress has no effect on tax avoidance, capital intensity has no effect. influence on tax avoidance. Keywords: Good Corporate Governance, Financial Distress, Capital Intensity, Tax Avoidance


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References


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