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This is a Cohort Study study (also classified as: Quantitative Study).

October 2, 2025Jurnal AkuntansiOpen Access

Business Strategy, Capital Intensity, Tax Avoidance: Good Corporate Governance as a Moderator

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Capital intensity shows a significant effect on tax avoidance among listed companies, indicating financial resources play a critical role.
The study examined 36 companies on the Indonesia Stock Exchange between 2018 and 2022, utilizing purposive sampling for data collection.
Data analysis involved multiple regression and moderated regression analysis, providing insights into governance effects.
Overall findings suggest that business strategies and governance practices alone are insufficient to reduce tax avoidance in firms.

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Implication

Research finds business strategy doesn't affect tax avoidance in firms, while capital intensity does—highlighting governance's limited moderating role.

Cite This Study

Andrilia et al. (2025) studied this question.

synapsesocial.com/papers/68de84bb5b556a9128e1b754 https://doi.org/10.24912/ja.v29i3.2755

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Implication

Research finds business strategy doesn't affect tax avoidance in firms, while capital intensity does—highlighting governance's limited moderating role.

Business Strategy, Capital Intensity, Tax Avoidance: Good Corporate Governance as a Moderator

Key Points

Discussion

Implication

Cite This Study

Business Strategy, Capital Intensity, Tax Avoidance: Good Corporate Governance as a Moderator

Key Points

Discussion

Implication

Cite This Study

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