The Influence of Corporate Governance, Profitability and Capital Intensity ON Tax Avoidance IN Manufacturing Companies Registered on the IDX in 2021–2023

Load installments are a form of state commitment and require the support of citizens directly and together in carrying out load commitments for state funding and improvement. Taxpayers often commit tax evasion as a result of loopholes in tax laws; In this case, the law does not violate the law (the content of the law), but does not support the purpose of enacting the tax law. Therefore, good corporate governance (GCG) must be implemented because business actors with good governance will not take advantage of tax regulations to reduce their tax burden. The binding tax will depend on the profits earned by the company, and the tax will reduce the share of profits that will be distributed to the owners. Purchases of fixed assets result in depreciation charges, which reduce tax liabilities. Activities to reduce the tax burden owed show an indication that the company is taking tax aggressive action. The higher the capital intensity value, the lower the company's ETR value, which means the higher the tax aggressiveness carried out. This research is quantitative, based on phenomena that can be classified and used for population research or samples used in research. Secondary data used in this concentration are figures taken from budget reports of assembly organizations listed on the Indonesia Stock Exchange (BEl) for the 2021–2023 period, processed using a descriptive statistical approach. The impact of corporate governance is the focus of this research, profitability, as well as the strength of capital against tax avoidance. These findings reveal that the audit quality and profitability variables do not influence the charging power version. Meanwhile, the review board and capital strength factors influence the avoidance of levies in the assembly of organizations listed on the IDX for the 2021–2023 period.