The study revealed that the book value of intangible assets and intangible asset sample have a positive insignificant effect on capital structure as measured by asset-liability ratio. In terms of intangible asset rate, it has a negative relationship but statistically significant on asset-liability ratio. Overall, among  the intangible asset indicators, the ratio of intangible assets is the only component with a substantial impact on the capital structure of publicly listed information technology companies in Philippine Stock Exchange for the year 2018 to 2022.