Pengaruh Rasio Utang, Capital Intensity, Related Party Transaction, Dan Konservatisme Akuntansi Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Sektor Industri Barang Komsumsi Makanan Dan Minuman Yang Terdaftar Dibursa Efek Indonesia Tahun 2020-2023

This study aims to identify the effect of leverage, capital intensity, related party transaction, and accounting conservatism on tax avoidance. The independent variables in this study are the effect of leverage, capital intensityrelated party transactions, and accounting conservatism. The dependent variable in this study is tax avoidance. The population in this study were all manufacturing companies in the food and beverage commodity industry sector listed on the Indonesia Stock Exchange (IDX) during the period 2020-2023. The research period was conducted for 4 years. The sampling technique used was purpposive sampling technique with a sample of 57 companies obtaining a sample of 228 based on certain criteria. The analysis method of this research uses multiple linear regression with the help of SPSS 23. The results of this study prove that partially leverage, capital intensity, related party transactions, and accounting conservatism affect tax avoidance. Simultaneously leverage, capital intensity, related party transactions, and accounting conservatism have a significant effect on tax avoidance.