Tax Accounting Applied Journal
Vol 4, No 1 (2025): May 2025

The Effect of Capital Intensity, Firm Size and Leverage on Tax Avoidance

Hapsari, Pramesti Hajar Budi (Unknown)

Article Info

Publish Date
10 Nov 2025

Abstract

Tax avoidance is a legal strategy to reduce tax payments in accordance with tax laws. Companies use it to minimize tax burdens that could harm their financial performance. This study analyzes the effect of capital intensity, firm size, and leverage on tax avoidance. The sample includes 36 food and beverage sub-sector companies listed on the Indonesia Stock Exchange from 2020 to 2024, selected using purposive sampling. Using multiple regression analysis via SPSS 25, the results show that capital intensity and firm size do not significantly affect tax avoidance, while leverage has a significant positive effect on tax avoidance.

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Journal Info
Tax Accounting Applied Journal
Website

Abbrev

taaij

Publisher

Universitas Diponegoro

Subject

Economics, Econometrics & Finance Environmental Science Social Sciences

Description

Tax Accounting Applied Journal or TAAIJ has been published since 2022 by Tax Accounting Departement, Vocational School of Diponegoro University. TAAIJ publishes scientific articles and highly appreciates creative and challenging thought to trigger the birth of accounting and tax innovation as well ...