2026. Determining Tax Avoidance in Companies: An Empirical Test of Capital Intensity, Leverage, and Tax Haven Utilization in LQ45 Indexed Companies on The Indonesia Stock Exchange in 2022-2024. Journal of Capital Markets and Banking. 14, 4 (Nov. 2026), 149–164. DOI:https://doi.org/10.63607/jcmb.v14i4.89.