Raphajirsy Berthveight Akerina

The effect of profitability and capital intensity on tax avoidance in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange during 2021–2024

Tax avoidance is a company's effort to legally minimize its tax burden by exploiting loopholes in the prevailing tax regulations. Tax avoidance practices can be influenced by various internal factors, including profitability and capital intensity. Profitability reflects a company's ability to generate profit, while cap...