Abstract
The aim of this research is to determine how profitability, inventory intensity, thin capitalization and tax avoidance are influenced by company size. The sample of this survey is 54 manufacturing companies in the food and beverage sector listed between 2021 and 2023 on the Indonesia Stock Exchange. Eviews 12 software is used to test the data in this study. The results of the study profitability and inventory intensity have a significant effect on tax avoidance. Meanwhile, thin capitalize has no effect on tax avoidance. Company size is able to moderate profitability and thin capitalize on tax avoidance. However, company size is not able to moderate the relationship between inventory intensity and tax avoidance. Keywords: Profitability; Inventory Intensity; Thin Capitalize; Company Size; Tax Avoidance.
Published Version
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