Factors-Factors Affecting Tax Avoidance

This study aims to analyze and prove empirically (1) the effect of executive character on Tax Avoidance, (2) thin capitalization Avoidance (3) book tax gap Avoidance. research method is carried out by taking secondary data, namely manufacturing companies listed Indonesia Stock Exchange for period 2018 2020. The data collection technique uses purposive sampling used in analyzing multiple regression analysis method. results show that have a positive avoidance. while has negatif influence avoidanc. So H3 this was rejected. Based partial test, shows avoidance negative effect, which means larger company, no indication an increase