Is tax avoidance in the mining industry moderated by company size

Khoirunnisa, Desi Pratiwi Adhila, Rachman, Putri Wulandari Hari, Purnamasari, Puji Endah ORCID: https://orcid.org/0000-0002-3727-6639 and Mardiana, Mardiana (2024) Is tax avoidance in the mining industry moderated by company size. International Journal of Economics, Management and Accounting, 1 (4). pp. 183-201. ISSN 3048-0396

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Abstract

The goal of this study is to ascertain if tax avoidance is impacted by capital intensity, leverage, and
profitability which is moderated by firm size. Purposive sampling is used for the sample in this study, which
focuses on mining companies that are listed on the IDX. The websites of the respective companies and IDX were
used to get the data. The data were analyzed using MRA and multiple linear regression. The results demonstrate
that while profitability and capital intensity have a significantly positive impact on tax avoidance, leverage has
a negative impact. This study also demonstrates that firm size can moderate the impact of capital intensity and
leverage, but it cannot moderate the impact of profitability.

Item Type:	Journal Article
Keywords:	Profitability; Leverage; Capital Intensity; Firm Size; Tax Avoidance
Subjects:	15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1502 Banking, Finance and Investment > 150201 Finance
Divisions:	Faculty of Economics > Department of Management
Depositing User:	Puji endah Purnamasari
Date Deposited:	28 Oct 2024 09:38

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