The Impact of Profitability, Capital Intensity, and Inventory Intensity in Firms in the Energy and Minerals
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The aim of this research is to identify and analyze the impact of profitability, capital intensity, and inventory intensity on tax avoidance. The research focuses on firms in the energy and minerals sector on the LQ45 share index for the period 2021-2025. This is quantitative study using secondary data, is annual financial statements published on the Indonesia Stock Exchange. The research sample of 6 firms in the energy and minerals sector listed on the LQ45 share index over a five-year period, resulting in a representative sample of 30. Profitability does not have a significant impact on tax avoidance, which mean firms that make a profit will use that profit to meet their tax liabilities. Capital intensity does not have a significant impact on tax avoidance, which mean firms investments in fixed assets are made in accordance with their operational needs. Inventory intensity does not have significant impact on tax avoidance, which mean firms only use the additional costs associated with inventory to determine the cost of goods sold. This research provides empirical evidence on tax avoidance determinants in the Indonesian energy and minerals sector during the post-tax reform period (2021-2025), offering insights for policymakers and practitioners.
Copyright (c) 2026 Sandy Agus Darmansyah, Fitri Sukmawati
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