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September 10, 2025Journal of Economic Bussines and Accounting (COSTING)Open Access

Analysis of Factors Influencing Tax Avoidance With Economic Conditions as a Moderating Variable in Consumer Goods Companies Listed on the Indonesia Stock Exchange (Idx) for the Period 2021-2023

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Authors

LLLinda LindaTKTjhoei KerynSLSuwardi Lubis

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Overview

Quantitative analysis identifies profitability, size, and ownership impact on tax avoidance, suggesting economic conditions do not moderate effects.

Key Points

  • Tax avoidance is significantly influenced by profitability, size, and ownership among Indonesian consumer goods companies.
  • Capital intensity and institutional ownership positively affect tax avoidance, while governance and size negatively influence it.
  • Research employed quantitative descriptive methods over a period of three years with 138 samples drawn from the consumer sector.
  • Findings suggest that economic conditions do not moderate the relationship between these factors and tax avoidance.

Cite This Study

Linda et al. (2025) studied this question.

synapsesocial.com/papers/68c1c9d254b1d3bfb60f2b95https://doi.org/10.31539/costing.v8i4.16019
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  4. 4THE INFLUENCE OF SALES GROWTH, LEVERAGE, COMPANY SIZE, AND PROFITABILITY ON TAX AVOIDANCE IN CONSUMER NON-CYCLICALS COMPANIES FROM 2021 TO 20232025
  5. 5Influence of company size, capital intensity, sales growth and profit management against tax avoidance2024