Abstract
The purpose of this study was to examine the effect of thin capitalization, asset mix consist of capital intensity and inventory intensity to effective tax rates as the proxy for tax avoidance. Moderating variable used in this research is Index Saham Syariah Indonesia.The method used in this research is an analytical descriptive. The sample used in this research consist of 60 companies from manufacturing sector for Indonesia Shariah Stock Index in 2014 - 2017. Sample selection methods used in this research was purposive sampling. The analysis methods used in this research was Moderated Regression Analysis.The result of this study showed that thin capitalization has positive significant effect to effective tax rates as the proxy for tax avoidance. Capital intensity has positive effect and inventory intensity has negative effect to effective tax rates as the proxy for tax avoidance, but not significant. ISSI is not able to weaken the effect of thin capitalization, but able to weaken the effect of capital intensity and strengthen the effect of inventory intensity to tax avoidance. This research has R square value 33,4%
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