Track: Undergraduate Student Paper Competition
Taxes are mandatory contributions to the state by individuals or entities of a coercive nature. The company is one of the taxpayers who must carry out their obligations in carrying out tax payments. But from the company side, tax is a burden that will reduce net profit so that the company will look for ways to reduce the tax burden, one of which is through tax avoidance. This study aims to examine and obtain empirical evidence about the effect of capital intensity, company age, and company size on tax avoidance at mining sector companies listed in Indonesian Stock Exchange in the period of 2016-2021. The number of samples was determined using purposive sampling technique with a total of 66 samples. Tax Avoidance in this study was measured using the effective tax rate (ETR) value. Data were analyzed using panel data regression analysis. The results of this study indicate that capital intensity and company size have a positive effect on tax avoidance, while company age has no effect on tax avoidance.