Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/326373 
Year of Publication: 
2024
Citation: 
[Journal:] Cogent Business & Management [ISSN:] 2331-1975 [Volume:] 11 [Issue:] 1 [Article No.:] 2371062 [Year:] 2024 [Pages:] 1-13
Publisher: 
Taylor & Francis, Abingdon
Abstract: 
This study examines how profitability, leverage and intensity of capital impact tax avoidance and considers firm size as a moderating factor. It focuses on LQ45 companies listed on the Indonesia Stock Exchange from 2019 to 2022. The research method uses moderated regression analysis with quantitative data, analyzed by Eviews12 software. The selection of samples for this research was purposive sampling, utilizing the criteria acquired from 26 companies. The results indicate that profitability has an effect on tax avoidance. Leverage has an effect to tax avoidance. Capital intensity does not affect tax avoidance. Firm size strengthens the influence of profitability and leverage, but weakens capital intensity on tax avoidance.
Subjects: 
Tax avoidance
profitability
leverage
intensity of capital
firm size
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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