This study aims to empirically test and obtain evidence on the effect of intellectual capital, inventory intensity, and managerial ownership on effective tax rates. This study used samples of mining sector companies listed on the Indonesia Stock Exchange (BEI) in 2016-2020 with a population of 48 companies. The method of determining the sample was purposive sampling method obtained by 14 companies with a 5-year observation period obtained from 70 research data. This type of research is quantitative research. The analysis technique used is regression of panel data processed using Eviews software version 9. The results of this study show that in part (1) intellectual capital has a significant effect on effective tax rates, (2) inventory intensity has no significant effect on effective tax rates, and (3) managerial ownership has no significant effect on effective tax rates. Simultaneous intellectual capital, inventory intensity and managerial ownership have a significant impact on effective tax rates.

This study aims to test and provide empirical evidence of the effect of inventory intensity, debt policy and sales growth on tax avoidance in food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2021. This type of research is quantitative research and uses secondary data in the form of annual financial reports obtained from the official website of the Indonesia Stock Exchange (IDX). The population in this study were 38 companies in the food and beverage subsector that were listed on the Indonesia Stock Exchange (IDX) in 2016-2021. The sampling technique used purposive sampling method and obtained as many as 12 sample companies with a period of 6 years so that the data analyzed amounted to 72 data. The analysis technique used is logistic regression with the help of the eviews 12 program. The results show that simultaneously inventory intensity, debt policy, sales growth have a significant effect on tax avoidance. Meanwhile, partially, inventory intensity has a significant effect on tax avoidance, but debt policy and sales growth have no significant effect on tax avoidance.

This study aims to obtain empirical evidence about the effect of executive gender diversity and firm size on firm value with tax avoidance as an intervening variable. This sampling technique uses non-probability sampling and this research was conducted using the Incidental Sampling method using the Slovin formula. Based on the test results, it was found that Executive Gender Diversity and Company Size (Size) had a simultaneous effect on Company Value with Tax Avoidance as an Intervening Variable. Tax avoidance cannot mediate gender diversity and firm size in influencing firm value. This confirms that the value of the company is not affected by the issue of tax avoidance, so that the relationship between the influence of ender diversity and company size tends to be direct.