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Dewi Salwa Shofa Aurellia

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Open access Sep 2026

Pengaruh Kompensasi Rugi Fiskal dan Struktur Modal terhadap Tax Avoidance dengan Capital Intensity sebagai Variabel Moderasi

This study aims to analyze the effect of fiscal loss compensation and capital structure on tax avoidance, with capital intensity as a control variable, in companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study uses a quantitative method with an associative approach. The data used...

Dewi Salwa Shofa Aurellia, Anggun Putri Romadhina · 0 citations

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