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August 17, 2025

Pengaruh Thin Capitalization, Debt Policy, Dan Capital Intensity Terhadap Tax Avoidance

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Debt Policy and Capital Intensity significantly affect Tax Avoidance, suggesting targeted strategies for companies.
Panel data regression analysis was conducted on 20 companies from the Indonesia Stock Exchange between 2019-2023.
The method involved a quantitative approach using secondary data from financial statements to assess tax strategies.
Findings can guide tax regulators and companies towards more transparent taxation practices and regulations.

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Analysis shows Debt Policy and Capital Intensity significantly influence Tax Avoidance in non-cyclical firms, highlighting strategies for regulators.

Anggraini et al. (2025) studied this question.

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Analysis shows Debt Policy and Capital Intensity significantly influence Tax Avoidance in non-cyclical firms, highlighting strategies for regulators.