Exploring impact of profitability, leverage and capital intensity on avoidance of tax, moderated by size of firm in LQ45 companies

Autor:	Yana Hendayana, Muhamad Arief Ramdhany, Agus Setyo Pranowo, Radhi Abdul Halim Rachmat, Emil Herdiana
Jazyk:	angličtina
Rok vydání:	2024
Předmět:	Tax avoidance profitability leverage intensity of capital firm size Sandra Alves Higher Institute of Accounting and Administration University of Aveiro Portugal Business HF5001-6182 Management. Industrial management HD28-70
Zdroj:	Cogent Business & Management, Vol 11, Iss 1 (2024)
Druh dokumentu:	article
ISSN:	23311975 2331-1975
DOI:	10.1080/23311975.2024.2371062
Popis:	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.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/e197ad7eca7e437eb3b03d207de6fde6 Zobrazit plný text záznamu View record in DOAJ