Financial Distress, Capital Intensity, Sales Growth, and Tax Avoidance: Profitability as a Moderator in IDX Energy Firms, 2019–2024
Background: Tax avoidance is a lawful strategy used by firms to manage tax obligations by utilizing available gaps within taxation regulations. Previous studies have shown inconsistent findings regarding the effects of financial distress, capital intensity, and sales growth on tax avoidance. Additionally, empirical evi...