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Vivi Iswanti Nursyirwan

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Open access Sep 2026

Pengaruh Intensitas Modal dan Ukuran Perusahaan terhadap Tax Avoidance

This study aims to examine the effect of capital intensity and firm size on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This research employed a quantitative approach using secondary data obtained from the companies' financial statements. The sample...

Berlin Olivia Mandela Utami, Vivi Iswanti Nursyirwan · 0 citations

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