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

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 quantitativ...

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Bibliographic Details

Published in:	Cogent Business & Management
Main Authors:	Yana Hendayana, Muhamad Arief Ramdhany, Agus Setyo Pranowo, Radhi Abdul Halim Rachmat, Emil Herdiana
Format:	Article
Language:	English
Published:	Taylor & Francis Group 2024-12-01
Subjects:	Tax avoidance profitability leverage intensity of capital firm size Sandra Alves, Higher Institute of Accounting and Administration, University of Aveiro, Portugal
Online Access:	https://www.tandfonline.com/doi/10.1080/23311975.2024.2371062