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What is Tax Avoidance in LQ45 Firms: Key Factors about?

This study investigates the effects of profitability, leverage, and capital intensity on tax avoidance in LQ45 companies, with firm size as a moderating factor. The research, conducted on companies listed on the Indonesia Stock Exchange from 2019 to 2022, reveals that both profitability and leverage positively influence tax avoidance, while capital intensity does not have a significant effect. Additionally, firm size enhances the impact of profitability and leverage on tax avoidance but weakens the effect o

Author

Tumbal Hidup

Language

EN