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All Journal Jurnal Akuntansi dan Pajak Jurnal Review Pendidikan dan Pengajaran (JRPP) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Bisnis dan Kewirausahaan Journal Of Human And Education (JAHE) El-Mujtama: Jurnal Pengabdian Masyarakat Journal of Business and Information System
Siddiq, Faiz Rahman
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : El-Mujtama: Jurnal Pengabdian Masyarakat

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Pengaruh Likuiditas, Leverage, dan Ukuran Perusahaan terhadap Penghindaran Pajak: Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021 Malo, Mario Setiady; Harjito, Yunus; Siddiq, Faiz Rahman
El-Mujtama: Jurnal Pengabdian Masyarakat  Vol. 4 No. 4 (2024): El-Mujtama: Jurnal Pengabdian Masyarakat
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmujtama.v4i4.2203

Abstract

This research aims to determine the effect of liquidity, leverage and company size on tax avoidance. This research design is causality research which is used to prove the causal relationship of several variables. This research is quantitative research. The population in this research are mining companies listed on the Indonesia Stock Exchange (BEI) in 2017-2021. The sampling method used was a purposive sampling method with a total sample of 19 companies during an observation period of 5 consecutive years so that the total sample was 95. The data analysis method used was multiple linear regression analysis using SPSS version 21. The results of this research are the results of the research shows that liquidity and leverage have a significant negative effect on tax avoidance. Meanwhile, company size has no effect on tax avoidance.
Co-Authors Anita Indrasari Dewi Astuti Herawati Dian Kresnadipayana Hariyanti, Widi Kumala, Lela Kori Malo, Mario Setiady Muftiyanto, R. Taufiq Nur Nabuasa, Jackson Leonardo Nurul Herawati Pangesti, Mutiara Dian Peni Pujiastuti Rahmadina, Nadia Sabrina, Risqi Isnia Sari, Putri Rukmana Setyawan, Didik Sugiarti Sugiarti Suseno Suseno Titiek Puji Astuti Tri Atmojo, Virda Kunto Wibawa, Dionysius Andang Arif Yari Mukti Wibowo Yunus Harjito, Yunus