THE EFFECT OF COMPANY SIZE AND FIXED ASSET INTENSITY ON TAX AVOIDANCE WITH COMPANY AGE AS A MODERATING VARIABLE

Tiara Noviyanti, Anny Widiasmara, Moh. Ubaidillah

Abstract


This study aims to determine the effect of company size and fixed asset intensity on tax avoidance with company age as a moderating variable in the property and real estate sector from 2020-2024. The data used is secondary data in the form of financial reports of property and real estate companies listed on the IDX from 2020-2024, which were downloaded from the website www.idx.co.id. The population of this study consists of all property and real estate companies listed in Indonesia. The sampling technique used purposive sampling, resulting in 56 companies and 280 data. Data analysis was conducted using moderate regression analysis (MRA). Data was processed using IBM SPSS Statistics v.25. The results of the study indicate that company size does not have a significant effect on tax avoidance, and fixed asset intensity has a positive and significant effect on tax avoidance. Company age cannot moderate the effect of company size on tax avoidance. Company age can moderate the effect of fixed asset intensity on tax avoidance.


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References


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