Description:
This study aims to examine the effect of fixed asset intensity, debt to equity ratio (DER), and current ratio (CR) on tax avoidance with firm size as a moderating variable in telecommunication sector companies and trade, service, and investment sector companies listed on the Indonesia Stock Exchange during 2020–2024. This quantitative research employed 145 financial reports selected through purposive sampling. Data were analyzed using multiple linear regression and partial hypothesis testing with SPSS version 29. The findings indicate that fixed asset intensity has a significant negative effect on tax avoidance, DER has a significant positive effect, and CR also has a significant positive effect. Furthermore, firm size strengthens the relationship between fixed asset intensity and tax avoidance, but weakens the effects of DER and CR. These results highlight that asset characteristics, capital structure, and liquidity play an important role in tax management strategies, with behavioral differences between capital-intensive telecommunication firms and distribution-oriented trade, service, and investment firms. Keywords: Tax Avoidance, Fixed Asset Intensity, Debt to Equity Ratio (DER), Current Ratio (CR), Firm Size.

URL:
https://stieswadaya.ac.id/uploads/Latifah_Aulia_Bab_I,II,III.pdf

Type:
THESIS

Document:
Magister Akuntansi

Date:
29-09-2025

Author:
Latifah Aulia_23730003