THE EFFECT OF LEVERAGE, CAPITAL INTENSITY, AND EXECUTIVE CHARACTERISTICS ON TAX AVOIDANCE IN TECHNOLOGY SECTOR COMPANIES

Abstract

This research aims to examine the influence of Leverage, Capital Intensity, and Executive Characteristics on Tax Avoidance. A quantitative approach was employed, with the study population comprising technology sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2024. A total of 36 companies were selected as the sample using a purposive sampling technique. The data were analyzed using multiple linear regression with the assistance of SPSS version 25. The findings reveal that only Capital Intensity significantly affects Tax Avoidance, while Leverage and Executive Characteristics do not show any significant influence on Tax Avoidance among technology sector companies listed on the IDX for the 2021–2024 period.