PENGARUH KOMISARIS INDEPENDEN DAN CAPITAL INTENSITY TERHADAP PERENCANAAN PAJAK 

(Studi Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020–2023)

THE EFFECT OF INDEPENDENT COMMISSIONERS AND CAPITAL INTENSITY ON TAX PLANNING

(Study of Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesian Stock Exchange (IDX) from 2020-2023)

The purpose of this study is to examine the effect of independent commissioners and capital intensity on tax planning by manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) during the 2020-2023 period. This study has a total sample of 40 manufacturing companies in the consumer goods industry sector with predetermined criteria. The sample of this study uses unbalanced panel data with a total of 145 observations. The type of research used is quantitative research using secondary data sources obtained from annual financial reports on the Indonesia Stock Exchange. The analysis used in this study is a random effect model panel data regression. The dependent variable in this study is tax planning which is measured using the Effective Tax Rate. The results of this study indicate that independent commissioners has a positive effect on tax planning. Meanwhile, capital intensity has no effect on tax planning.

Keywords: Independent commissioners, capital intensity, tax planning, effective tax rate