Abstract
This study aims to examine the effect of company characteristics consisting of firm size, return on assets, capital intensity, and thin capitalization on companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange for the 2020-2021 period. Sampling was taken using a purposive sampling technique, namely determining the sample with certain criteria. The sample collection technique in this study was documentation with a quantitative approach. The results of the study are that firm size has no positive and insignificant effect on tax evasion, while return on assets and capital intensity have no negative and insignificant effect on tax evasion. And thin capitalization has a significant positive effect on tax avoidance. Simultaneously firm size, return on assets, capital intensity and thin capitalization have a significant effect on tax evasion with a significant level of 0.010 <0.05.
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