THE EFFECT OF LEVERAGE, MANAGERIAL OWNERSHIP, CAPITAL INTENSITY, DEFERRED TAX EXPENSE ON TAX AVOIDANCE: A STUDY OF MANUFACTURING COMPANIES ON THE INDONESIAN STOCK EXCHANGE FOR THE 2019 - 2021 PERIOD

Abstract

This study aims to examine the effect of leverage, managerial ownership, capital intensity, and deferred tax expenses on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2021. This considers employment a quantitative approach with different straight relapse investigations, employing a purposive examining strategy to get 252 company perceptions per year. The comes about of the consider demonstrating that use, capital concentrated, and granted assess burden have a positive and critical impact on assess shirking, whereas administrative proprietorship has no critical impact. These discoveries recommend that a company's budgetary structure and resource assignment methodology play a more imperative part in charge shirking behavior than inner proprietorship by administration. The comes about of this ponder contributes to the scholastic talk on corporate assessment techniques and gives down to earth suggestions for policymakers, assess specialists, and corporate partners in moving forward assess compliance and administration.