The Effect of Capital Intensity, Company Size, Independent Commissioners, Financial Distress on Tax Avoidance

Authors

  • Fitria Eka Ningsih Universitas Pamulang
  • Hari Stiawan

Keywords:

Capital Intensity, Company Size, Independent Commissioner, Financial Distress, Tax Avoidance

Abstract

This research aims to analyze the effect of capital intensity, company size, independent commissioners, and financial distress on tax avoidance. The study uses secondary data sourced from the financial statements of food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2018–2022. A total of 23 companies were selected through purposive sampling. The study investigates four independent variables: Capital Intensity (X1), Company Size (X2), Independent Commissioners (X3), and Financial Distress (X4), with Tax Avoidance (Y) as the dependent variable. The panel data regression analysis is applied as the research method, and data processing through EViews 12 identifies the Fixed Effect Model (FEM) as the most appropriate. The results indicate that, individually, Capital Intensity, Company Size, Independent Commissioners, and Financial Distress significantly influence Tax Avoidance. Additionally, these variables collectively have a combined impact on Tax Avoidance.

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Additional Files

Published

2025-01-21

Issue

Vol. 8 No. 1 (2025): EAJ (Economics and Accounting Journal)

Section

Articles

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Copyright (c) 2025 Fitria Eka Ningsih, Hari Stiawan

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