International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Vol. 3 No. 4 (2025): August

COMPANY SIZE MODERATES: THE EFFECT OF PROFITABILITY, LEVERAGE, AND CAPITAL INTENSITY ON TAX AVOIDANCE

Dwi Oktaviani (Unknown)
Dhea Ayu Aprilia (Unknown)
Rifska Febriyani (Unknown)
Hakim, Mohamad Zulman (Unknown)
Imam Hidayat (Unknown)
Budi Rohmansyah (Unknown)

Article Info

Publish Date
20 Aug 2025

Abstract

This study aims to determine the effect of profitability, leverage and capital intensity on tax avoidance moderated by company size. The sample of this study was 60 property & real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2021 - 2023. The results of the study stated that profitability had no effect on tax avoidance, leverage had no effect on tax avoidance while capital intensity had an effect on tax avoidance, and the company size variable was able to moderate the capital intensity, and the company size variable was unable to moderate profitability and leverage variables on tax avoidance in property & real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023.

Copyrights © 2025




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Website

Abbrev

go

Publisher

PT. ZILLZELL MEDIA PRIMA

Subject

Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Description

International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) is an open access, peer-reviewed, and refereed journal published by PT. ZILLZELL MEDIA PRIMA. The main objective of IJAMESC is to provide an intellectual platform for the international scholars. IJAMESC aims to ...