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This is a Quantitative Study study.

Managerial Ownership, Firm Size, Liquidity, and Capital Intensity as Determinants of Tax Avoidance: Evidence from Manufacturing Firms in Indonesia

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Panel regression analysis demonstrates key factors affecting tax avoidance in manufacturing firms, suggesting implications for policy.

Capital intensity significantly impacts tax avoidance, indicating asset structure's crucial role in corporate tax strategies.
The study examined data from 595 firm-year observations to analyze tax avoidance using the effective tax rate.
Panel regression under the Random Effect Model highlighted that managerial ownership, liquidity, and firm size showed no significance.
Findings provide insights into corporate governance frameworks, emphasizing potential policy implications for effective tax management.

Saputra et al. (2025) studied this question.

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