PENGARUH LEVERAGE DAN INTENSITAS ASET TETAP TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI MODERASI

The purpose of this study was to analyze the effect of leverage and fix asset intensity on tax avoidance and also moderated by good corporate governance. The population of this study is manufacturing companies listed on the IDX in 2021-2022. This study used purposive sampling which resulted in 69 companies and observation sample of 99 for 2 years. The data analysis method uses panel data regression using stata software. The result showed that leverage has a significant effect on tax avoidance, while fixed asset intensity has no effect on tax avoidance, while good corporate governance can moderate leverage on tax avoidance, while good corporate governance cannot moderate fixed asset intensity on tax avoidance.