Effect of Leverage and Capital Instensity on Tax Avoidance in Manufacturing Companies in the Food and Beverage Subsector listed on the Indonesia Stock Exchange

This study aims to determine whether leverage and capital intensity have a significant effect on tax avoidance in manufacturing companies in the food and beverage listed on the Indonesia Stock Exchange. The type of data used in this research is quantitative data and the data source is secondary data. Secondary data in this study is in the form of financial statements that have been audited during the 2016-2020 period. The population in this study were 30 companies in the manufacturing companies in the food and beverage subsector listed on the Indonesia exchange. The research sample in this study was 8 companies with purposive sampling technique. T test results show leverage has a significant effect on tax avoidance in manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange while capital intensity has no effect but significant on tax avoidance in manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange. F test results show that the variables of leverage and capital intensity have a significant effect ontax avoidance in manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange. The coefficient of determination test results show that tax avoidance variable can be explained by leverage and capital intensity, while the rest of the tax avoidance variable can be explained by other variables not examined in this study such as firm size and inventory intensity.