Yana Hendayana, Muhamad Arief Ramdhany, Agus Setyo Pranowo, Radhi Abdul Halim Rachmat, Emil Herdiana
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. © 2024 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group.
Widyatama University, Bandung, Indonesia; Universitas Pendidikan Indonesia, Bandung, Indonesia; Pakuan University, Bogor, Indonesia; Putra Indonesia University, Cianjur, Indonesia
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