Capital Intensity and tax avoidance

Abstract

This study examines the relationship of capital intensity as a moderating variable to the relationship of tax avoidance in Indonesia. Here, we examined social responsibility, audit committee, the board of commissioner, proportion of commissioner board, and institutional ownership, as the parts of capital intensity in tax avoidance phenomena. We applied purposive sampling to gain data. A total sample of research were 32 banking data listed on the Indonesia Stock Exchange. The result of the research shows that the audit committee and institutional ownership have influenced tax avoidance, while capital Intensity as the moderation variable has not got any significant effect on corporate social responsibility.