Jurnal Akuntansi Barelang
Vol 10 No 1 (2025): Jurnal Akuntansi Barelang

CAPITAL INTENSITY AS DETERMINANT OF TAX AVOIDANCE IN IDX BUMN20 COMPANIES: INSIGHTS FROM 2023

Suryadi, Teguh (Unknown)
Astama, Silvia Putri (Unknown)
Gani, Firman (Unknown)

Article Info

Publish Date
30 Nov 2025

Abstract

This study investigates the impact of capital intensity on tax avoidance in 20 companies listed in the IDX BUMN20 index on the Indonesia Stock Exchange in 2023. Using simple linear regression, the results show a significant effect capital intensity on tax avoidance. This suggests that companies with higher capital intensity are more likely to engage in tax avoidance strategies, such as asset depreciation and tax incentives. Furthermore, 74% of the variation in tax avoidance is explained by capital intensity. These findings highlight the importance of fixed asset investment on corporate tax behavior and the need for regular evaluations of tax policies.

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Journal Info
Jurnal Akuntansi Barelang
Website

Abbrev

jab

Publisher

Universitas Putera Batam

Subject

Economics, Econometrics & Finance

Description

This journal contains accounting studies which include Financial Accounting, Public Sector Accounting, Management Accounting, Economic, Islamic Financial Accounting and Management, Auditing, Corporate Governance, Ethics and Professionalism, Corporate Finance, Accounting Education, Taxation, Capital ...