DETERMINAN TAX AVOIDANCE PADA PERUSAHAAN TEKNOLOGI DI INDONESIA: PERAN INTANGIBLE ASSET, PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN

Daud Satrio Nugroho, Nurul Aisyah Rachmawati

Abstract


This study investigates the influence of intangible assets, profitability, leverage, and firm size on tax avoidance. Employing a quantitative causal research design, the research concentrates on technology companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. Utilizing purposive sampling, 96 observations from 30 companies were selected, and the data were analyzed through multiple linear regression using the Fixed Effects Model. The results demonstrate that profitability exerts a positive and statistically significant impact on tax avoidance, indicating that highly profitable firms tend to adopt more aggressive tax planning strategies. In contrast, intangible asset intensity exhibits a negative and significant effect, implying that firms with higher levels of intangible assets exercise greater prudence regarding tax avoidance due to reputational concerns. Meanwhile, leverage and firm size do not show a significant influence on tax avoidance behaviors. This research provides empirical evidence specific to the Indonesian technology sector, offering valuable insights for regulators and corporate management in appraising corporate tax practices.

Keywords: Firm Size; Intangible Asset; Leverage; Profitability; Tax Avoidance


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DOI: https://doi.org/10.31326/.v6i1.2929

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