PENGARUH INTENSITAS ASET TETAP DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016 – 2019

This study aims to examine the effect of Fixed Asset Intensity, and Leverage on Tax Avoidance in manufacturing companies Consumer Goods Industry sector listed Indonesia Stock Exchange 2016-2019. The number that were used as samples for this 10 using purposive sampling method. While data analysis method is descriptive statistical test, classical assumption multiple linear regression analysis, simultaneous significance test (F test), individual parameter (t test) coefficient determination. Based results study, it shows Intensity Assets, Leverage, simultaneously has a significant with level 0.004. partially, positive having value 0.007 0.049