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This is a Quantitative Study study.

The Effect of Working Capital to Total Assets and Corporate Governance on Tax Avoidance in Manufacturing Companies in the Consumer Goods Industry Sector, Food and Beverage Sub-Sector, Listed on the Indonesia Stock Exchange

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Quantitative analysis shows corporate governance significantly affects tax avoidance, while working capital does not in manufacturing companies.

Corporate governance positively influences tax avoidance, indicating its importance in financial management.
Working capital to total assets has no significant effect on tax avoidance, with a t-value of -2.377.
The analysis utilized multiple linear regression on data from 11 companies listed on the Indonesia Stock Exchange.
The findings highlight that 18.6% of tax avoidance variation is explained by the studied factors, leaving other influences unexamined.

Chow et al. (2025) studied this question.

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Quantitative analysis shows corporate governance significantly affects tax avoidance, while working capital does not in manufacturing companies.