https://jurnal.kwikkiangie.ac.id/index.php/JEP <p style="text-align: justify;">The JEP (Jurnal Ekonomi Perusahaan, e-ISSN <a href="https://portal.issn.org/resource/ISSN/2830-1560" target="_blank" rel="noopener">2830-1560</a> p-ISSN <a href="https://portal.issn.org/resource/ISSN/0854-8153" target="_blank" rel="noopener">0854-8154</a>) is managed by the Business and Entrepreneurship Department, Kwik Kian Gie School of Business and Information Technology, Jakarta. As an open-access journal, JEP publishes research articles, brief communication, review article, and case studies around business and economics topics: entrepreneurship, family business, marketing, consumer behavior, finance management, human resources management, business, strategic management, economics, and accounting practices and theories. We encourage the author to send their manuscripts that contain original ideas or contributions about the topics. Due to its steady transformation toward a highly reputable journal, JEP applies international standards in the publication process. The author should ensure the article's writing quality. Every submitted manuscript must have passed Turnitin's plagiarism check with a maximum similarity index of 20%. A manuscript written in English is warmly welcomed. Every published article should have passed through the eligible proofreading and plagiarism checking with Turnitin.</p> en-US bilson.simamora@kwikkiangie.ac.id (Prof. Dr. Ir. Bilson Simamora, M.M.) salam.fadillah@kwikkiangie.ac.id (Salam Fadillah Alzah, SST, MA) Sat, 17 Jan 2026 13:06:23 +0000 OJS 3.3.0.8 http://blogs.law.harvard.edu/tech/rss 60 https://jurnal.kwikkiangie.ac.id/index.php/JEP/article/view/1560 <p>This study aims to examine the effect of firm size, profitability, and fixed asset intensity on tax avoidance. The population of this research consists of companies in the basic materials sector listed on the Indonesia Stock Exchange (IDX) during 2022–2024. The sampling technique applied was purposive sampling of 112 companies, from which 13 companies were selected as samples over a three-year research period, resulting in a total of 39 sample data points. Data analysis was conducted using IBM SPSS Statistics 25, which included descriptive statistical analysis, pooling data tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results indicate that firm size has a negative effect on tax avoidance, profitability has a positive effect on tax avoidance, while fixed asset intensity has no effect on tax avoidance.</p> Maurel Salsabilah, Prima Apriwenni Copyright (c) 2026 Jurnal Ekonomi Perusahaan https://creativecommons.org/licenses/by-nc-sa/4.0 https://jurnal.kwikkiangie.ac.id/index.php/JEP/article/view/1560 Sat, 17 Jan 2026 00:00:00 +0000