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This study was conducted to determine the factors that influence the dependent variable, namely tax avoidance. The independent variables used in this study are profitability, executive compensation and capital intensity. The research data used is secondary data taken from the annual report on the Indonesia Stock Exchange (IDX) for 2017-2020. The population of this research are property and real estate companies. Based on the purposive sampling method, the researches obtained 136 samples from 34 companies for 4 years, namely 2017-2020. This study uses panel data analysis techniques and Eviews program tools. The results obtained show that the executive compensation variable is a factor that influences the dependent variable in this study. Executive compensation has a significant positive effect. Meanwhile, the factors that do not affect tax avoidance are profitability and capital intensity variables.

This study aims to analyze the effect of leverage, capital intensity, and profitability on tax avoidance. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. Sampling using purposive sampling technique and found 75 observations. This secondary data was analyzed using software evaluations 9. The results of the study show that leverage has no effect on tax avoidance, capital intensity has no effect on tax avoidance, and profitability has a negative effect on tax avoidance. 

This study aims to examines and analyze the effect of firm size, leverage, profitability, capital intensity ratio, and independent commisioner on the effective tax rate. The population of this study were 42 mining companies listed on the Indonesia Stock Exchange in the 2017-2020 period, after using purposive sampling, 92 data observed were sampled. The data analysis method used is descriptive statistics, clasical assumptions, and multiple linear regression analysis processed with SPSS program. The results of this study are company size, leverage, profitability, and independent commisioner have a negative insignificant effect on Effective Tax Rate; and the Capital Intensity Ratio has a positive insignificant effect on the Effective Tax Rate.

Taxes are very important because taxes make a large contribution to state revenue. This study aims to analyze the effect of independent commissioners, audit committees, and institutional investors. The sample of this research is state-owned companies listed on the Indonesia Stock Exchange from 2016 to 2019 so that in this study 66 data were used. Descriptive statistical test and multiple regression test with SPSS 26 were used to analyze the data. This study shows that the independent commissioner variable has no effect on the effective tax rate, the audit committee has a significant negative effect on the effective tax rate, institutional investors have no effect on the effective tax rate. On the other hand, size, leverage, profitability have no effect on the effective tax rate, and the ratio of capital intensity has a positive effect on the effective tax rate.   

Taxes are very important because taxes make a large contribution to state revenue. This study aims to analyze the effect of profitability, leverage, independent commissioners, firm size and capital intensity of tax avoidance. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020 so that in this study 395 data were used. Descriptive statistical test and multiple regression test with SPSS 25 were used to analyze the data. This study shows that the independent profitability variable has a significant positive effect on tax avoidance. On the other hand, leverage, independent commissioners, firm size and capital intensity have no effect on tax avoidance.

This study aims to examine the analysis of the effect of management compensation, profitability, capital intensity, and leverage on tax avoidance in mining sub sector manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sampling method used purposive sampling in order to obtain 32 mining sub sector companies. The results showed that the variable of management compensation, capital intensity, and leverage had on effect on tax avoidance. While the profitability variable has a significant negative effect on tax avoidance. For the upcoming research, it is expected to apply other independent variable which have highly connection with tax avoidance as dependent variable. Furthermore, the research is expected to choose different company as well, in order to receive the accurate result and to describe the actual situation/condition.