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All Journal Jurnal Akuntansi dan Pajak Akuntabel : Jurnal Ekonomi dan Keuangan Journal of Economic, Bussines and Accounting (COSTING) Bilancia : Jurnal Ilmiah Akuntansi JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Eksplorasi Akuntansi (JEA) Buletin Poltanesa ABDI EQUATOR Jurnal Literasi Akuntansi Indonesian Journal of Business Analytics (IJBA) Jurnal Akuntansi dan Keuangan Journal of Accounting and Finance Management (JAFM) SENTRI: Jurnal Riset Ilmiah JURNAL ECONOMINA PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Riset Ekonomi dan Akuntansi Akuntansi: Jurnal Riset Ilmu Akuntansi Majapahit Journal of Islamic Finance dan Management JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Majapahit Journal of Islamic Finance dan Management Jurnal Penelitian Pendidikan Indonesia Danadyaksa: Post Modern Economy Journal Analisa: Jurnal Manajemen dan Akuntansi Sriwijaya Accounting Community Services Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Journal of Islamic Economics Business (JIsEb)
Sari Rusmita
Fakultas Ekonomi Dan Bisnis Universitas Tanjungpura
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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MAMPUKAH LEVERAGE MEMPERKUAT PENGARUH INTENSITAS INTANGIBLE ASSET DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE? Devi Savitri; Sari Rusmita; Vitriyan Espa
Bilancia : Jurnal Ilmiah Akuntansi Vol. 10 No. 3 (2026): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v10i3.6024

Abstract

This research is motivated by the phenomenon of utilising assets and capital structure as instruments to reduce income tax burdens. This study was conducted to examine the influence of intangible assets and capital intensity on tax avoidance, as well as to analyse the role of leverage as a moderating variable. The sample selection technique applied was purposive sampling, which yielded 29 companies comprising 116 samples. This study adopts a quantitative approach using Moderated Regression Analysis (MRA) on companies in the primary consumer goods sector for the period 2022–2025. The results of this test indicate that there is no significant effect of intangible assets and capital intensity on tax avoidance. Furthermore, leverage does not strengthen the effect of intangible assets on tax avoidance; rather, it weakens the effect of capital intensity on tax avoidance.
Co-Authors Amanah Hijriah Angga Permadi Kapriana Annisa Octaviandini Ardiansyah Ardiansyah Ariefanda Iqbal Perdana Candra Wijaya Ceasaria Maryati Desinta Desinta Devi Savitri Dhea Maliha Muntaz Diah Ajeng Rachmawati Diska Meilinda Djunita Permata Indah Elga Yulindisti Eryska Apriwulandari Febrina Azzahra Fellisha Rulytha Br Butar Butar Fila Sofi Fitra Adi Putra Fransius Napitupulu Gressia Agustin Handi Brata Haryono Haryono Ira Ghania Mustika Ira Grania Mustika Jhenny Berliana Juanda Astarani Karpriana, Angga Permadi Khristina Yunita Klara Monika Lestari Lestari Lilis Natalia M. Irfani Hendri Mey Chyndiz Monica Juwanda Ansari Muhammad Fahmi Muhammad Fahmi Muhsin Muhsin Nadya Eka Putri Nella Yantiana Nella Yantiana Nina Febriana Dosinta Pinkan Antasha Shaza Manbo Paputungan Qonita Rizky Hadi Sudiro Rafles Ginting Shella Rahma Juani Syahbandi Syahbandi Syarbini Ikhsan Syarbini Ikhsan Syarif M. Helmi Syf Zulfa Tengku Hafiza Ulya Amadyra Akbar Umiaty Hamzani Umiaty Hamzani Viensy Florensia Vitriyan Espa Yasmin Defi Izaty Yulia Ekawati Tasbita Yulius Paul Pian