MAMPUKAH LEVERAGE MEMPERKUAT PENGARUH INTENSITAS INTANGIBLE ASSET DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE?

Abstract

This research is motivated by the phenomenon of utilising assets and capital structure as instruments to reduce income tax burdens. This study was conducted to examine the influence of intangible assets and capital intensity on tax avoidance, as well as to analyse the role of leverage as a moderating variable. The sample selection technique applied was purposive sampling, which yielded 29 companies comprising 116 samples. This study adopts a quantitative approach using Moderated Regression Analysis (MRA) on companies in the primary consumer goods sector for the period 2022–2025. The results of this test indicate that there is no significant effect of intangible assets and capital intensity on tax avoidance. Furthermore, leverage does not strengthen the effect of intangible assets on tax avoidance; rather, it weakens the effect of capital intensity on tax avoidance.