Effect of Good Corporate Governance, Earnings Power, Corporate Social Responsibility, Capital Structure, and Sales Growth on Tax Avoidance

Tax Avoidance is a way or behavior of the taxpayer to minimize the tax levy imposed on taxpayer. Tax Avoidance is not a criminal act because taxpayers reduce their tax burden without conflicting with applicable regulations. This study aims to analyze the effect of Good Corporate Governance, Earnings Power, Corporate Social Responsibility, Capital Structure, and Sales Growth on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange fot the 2019-2021. The sampling technique used in this study was purposive sampling. A total of 276 companies have met the criteria as a unit of observation. The analytical method used is multiple linear regression analysis. The research result provide empirical evidence that Earnings Power and Capital Structure affect Tax Avoidance. While, Good Corporate Governance, Corporate Social Responsibility, and Sales Growth have no effect on Tax Avoidance.