Abstract
This study aims to analyze the effect of capital intensity, corporate governance mechanisms, profitability on tax avoidance. In this study, the type of data used is quantitative data with a population of banking companies listed on the Indonesia Stock Exchange in 2015-2019. The sample was determined by purposive sampling method so that 9 companies that met the criteria for 5 years were obtained. The data analysis method used is descriptive statistics, hypothesis testing with logistic regression. Based on the results of the analysis, it can be concluded that capital intensity has an effect on tax avoidance, corporate governance mechanisms have no effect on tax avoidance, profitability has no effect on tax avoidance.
Moraref