Pengaruh Capital Intensity dan Komisaris Independen terhadap Penghindaran Pajak dengan Ukuran Perusahaan sebagai Variabel Moderasi

The purpose of this study was to determine the effect capital intensity and independent commissioners on tax avoidance with firm size as a moderating variable. type data used in research is secondary data, obtained from 2017-2021 Financial Report Annual Report. population are manufacturing companies consumer goods industry sector which listed Indonesia Stock Exchange for period. sampling method purposive sampling, where total sample 5 years 100 companies. results indicate that Capital Intensity Independent Commissioners have significant negative Tax Avoidance, Company Size able strengthen Avoidance.