ABSTRACT
This study aims to examine and analyze the impact of leverage, fixed asset intensity, and multinationality on tax avoidance with an independent commissioners as a moderating variable. The population in this study are manufacturing companies and real estate, property and building construction companies listed on the Indonesia Stock Exchange (IDX) in 2021. The sample was determined using a purposive sampling method, so the total sample was 54 samples. Hypothesis testing with the help of SPSS 25 software with Multiple Regression Analysis (Multiple Linear Regression) and Moderated Regression Analysis (MRA) (interaction test). The results of the study prove that leverage and multinationality have a significant effect on tax avoidance. Fixed assets intensity has no significant impact on tax avoidance.
