THE EFFECT OF PROFITABILITY, LEVERAGE, AND LIQUIDITY ON TAX AVOIDANCE

Helen, Haninun
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引用次数: 1

Abstract

Tax avoidance is a business practice that uses accounting techniques that comply with tax rules by exploiting legal loopholes to reduce their total tax liability. The purpose of this study is to gather empirical evidence on the relationship between tax avoidance and accounting profitability, leverage, and liquidity. Using a sample of banking organizations registered in the IDX for the years 2018-2022, the study was carried out statistically. A linear multiple analysis is utilized in the analytical method. Partial research findings show that profitability factors affect while leverage and liquidity have no effect on tax avoidance, but simultaneously profitability, leverage, and liquidity affect tax avoidance.
盈利能力、杠杆作用和流动性对避税的影响
避税是一种商业行为,它利用会计技术,通过钻法律空子来遵守税收规则,从而减少纳税总额。本研究旨在收集避税与会计利润率、杠杆率和流动性之间关系的实证证据。本研究以 2018-2022 年在 IDX 注册的银行机构为样本,采用统计方法进行研究。在分析方法上运用了线性多元分析。部分研究结果显示,盈利能力因素对避税有影响,而杠杆率和流动性对避税没有影响,但盈利能力、杠杆率和流动性同时影响避税。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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