Capital Intensity and Tax Avoidance: A Case in Indonesia

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Keywords : audit committee;board of commissioners;commissioners; corporate  social responsibility;institutional ownership; 


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  totalsample  of  research  were  32  banking  data  listed  on  the Indonesia Stock Exchange. The result of the research shows that the auditcommittee and institutional  ownership  have  influenced  tax  avoidance,  while  capital  Intensity as the moderation variable has not got any significant effect on corporate social responsibility.

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