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

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Listed:
  • Yana Hendayana
  • Muhamad Arief Ramdhany
  • Agus Setyo Pranowo
  • Radhi Abdul Halim Rachmat
  • Emil Herdiana

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.

Suggested Citation

  • Yana Hendayana & Muhamad Arief Ramdhany & Agus Setyo Pranowo & Radhi Abdul Halim Rachmat & Emil Herdiana, 2024. "Exploring impact of profitability, leverage and capital intensity on avoidance of tax, moderated by size of firm in LQ45 companies," Cogent Business & Management, Taylor & Francis Journals, vol. 11(1), pages 2371062-237, December.
    • Handle: RePEc:taf:oabmxx:v:11:y:2024:i:1:p:2371062
    DOI: 10.1080/23311975.2024.2371062
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