Citation:

Rahmat Adi Santosa. "Exploring How Firm Scale, Longevity, Profit Margins, Loss Carryforwards, and Debt Levels Influence Tax Avoidance on Industrial Enterprises" International Research Journal of Economics and Management Studies, Vol. 4, No. 5, pp. 254-266, 2025.

Abstract:

This research explores the determinants of tax avoidance practices from Indonesian industrial enterprises, a topic of increasing global relevance, given the ongoing efforts to enhance tax transparency and compliance. This research examines the influence of firm scale, longevity, profit margins, loss carryforwards, and debt levels on tax avoidance practices. Using a purposive sample of 46 industrial enterprises included in the IDX listings over the timeframe of 2021 to 2023, analyzed via multiple linear regression, we find that longevity, profit margins, and loss carryforwards significantly affect tax avoidance practices, contrarily firm scale and debt level do not exhibit a meaningful relationship. The results indicate that firm-specific characteristics are central to shaping tax behavior. This research enhances academic discourse by supplying empirical evidence rooted in the dynamics of an emerging market, highlighting the imperative to reflect on firm-specific drivers behind the understanding of tax avoidance strategies. The outcomes of this research suggest important considerations for industrial enterprises seeking to optimize their tax strategies, regulators aiming to enhance tax compliance, and investors evaluating corporate financial performance.

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Keywords:

Firm Scale, Longevity, Profit Margins, Loss Carryforwards, Debt Levels, Tax Avoidance, Industrial Enterprises.