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

Yana Hendayana, Muhamad Arief Ramdhany, Agus Setyo Pranowo, Radhi Abdul Halim Rachmat and Emil Herdiana

Cogent Business & Management, 2024, vol. 11, issue 1, 2371062

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.

Date: 2024
References: Add references at CitEc
Citations:

Downloads: (external link)
http://hdl.handle.net/10.1080/23311975.2024.2371062 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:oabmxx:v:11:y:2024:i:1:p:2371062

Ordering information: This journal article can be ordered from
http://cogentoa.tandfonline.com/journal/OABM20

DOI: 10.1080/23311975.2024.2371062

Access Statistics for this article

Cogent Business & Management is currently edited by Len Tiu Wright and Tahir Nisar

More articles in Cogent Business & Management from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().