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The purpose of this research to detect corelation of leverage, asset intensity proxy by intensity of capitaland capital intensity on tax avoidance with audit committee as moderating variabel at Financial Performance of Consumer Goods sector for the year 2015 to 2018. The independent variables used in this study were of leverage, capital intensity and the tax avoidance as dependent variable measured by CETR. This study also use audit committee as a moderating variable. Sample selection method using purposive sampling. The sample used in this study are 32 in the consumer goods sector that listed on Indonesia Stock Exchange for the year 2015 to 2018. Data analysis tool using multiple regression. The research result showed that leverage, capital intensity has no significant effect on tax avoidance;and audit committee has negatively effects on tax avoidance. The moderate audit committee can moderate the influence of inventory intensity; audit committee are not able to moderate the influence of leverage and the influence of capital intensity on tax avoidance. |
