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September 10, 2025Jurnal AkuntansiOpen Access

Profitability, Capital Intensity, Leverage, And Tax Avoidance: Firm Size As A Moderating Variable

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Authors

AAdiriantoRKRandy KuswantoAdıyaman University

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Implication

Quantitative analysis found leverage significantly affects tax avoidance in consumer goods companies, suggesting firm size does not moderate this effect.

Key Points

  • Tax avoidance is significantly influenced by profitability, capital intensity, and leverage, with a significance level of 0.046.
  • Leverage specifically has a positive impact on tax avoidance with a coefficient of 0.045 and significance level of 0.027.
  • Multiple linear regression analysis was employed to assess the relationships among profitability, capital intensity, leverage, and tax avoidance.
  • The inability of firm size to moderate the effects highlights essential insights for tax strategy in consumer goods companies.

Cite This Study

Adirianto et al. (2025) studied this question.

synapsesocial.com/papers/68c1d24654b1d3bfb60f83e1https://doi.org/10.33369/jakuntansi.15.2.81-94
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Also Consider

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  1. 1The Influence of Capital Intensity, Leverage, Profitability, and Corporate Social Responsibility on Tax Avoidance with Firm Size as a Moderating Variable2024 · 2 citations
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  3. 3Moderation Of Firm Size On The Effect Of Financial Performance On Tax Avoidance2024 · 4 citations
  4. 4LEVERAGE, INSTITUTIONAL OWNERSHIP, AND FIRM SIZE ON TAX AVOIDANCE: PROFITABILITY AS A MEDIATING VARIABLE2025
  5. 5Effect Of Profitability, Leverage, Firm Size On Tax Avoidance2024