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All Journal Jurnal Pengabdian Kepada Masyarakat Universitas Bangka Belitung IJBE (Integrated Journal of Business and Economics) GERVASI: Jurnal Pengabdian kepada Masyarakat JIAI (Jurnal Ilmiah Akuntansi Indonesia) Jurnal Abdi Insani EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Ihtiyath : Jurnal Manajemen Keuangan Syariah JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal Revenue : Jurnal Ilmiah Akuntansi Annals of Management and Organization Research Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Golden Ratio of Data in Summary Indo-Fintech Intellectuals: Journal of Economics and Business Indonesian Journal of Accounting and Business Budgeting: Jurnal Akuntansi Syariah
Nur Ahmad Ricky Rudianto
Universitas Bangka Belitung
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Social Sciences Other

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Journal : JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE)

 1 
Peran Likuiditas Sebagai Pemoderasi Pengaruh Leverage dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak Purbolakseto, Hengky Veru; Ricky Rudianto, Nur Ahmad
Journal of Business and Economics Research (JBE) Vol 5 No 2 (2024): June 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v5i2.5393

Abstract

This research aims to test whether Leverage and sales growth have an effect on Tax Avoidance and test whether liquidity moderates the effect of Leverage and sales growth on Tax Avoidance. Panel data regression analysis of 189 company years was carried out. The results of this study show that leverage and sales growth have no effect on tax avoidance. By conducting a Moderated Regression Analysis (MRA) analysis, liquidity is a potential moderating variable that is able to moderate or provide an influence in the form of strengthening or weakening the influence of leverage and sales growth on tax avoidance.
Co-Authors Aprilian, Rahil Imainul Askarov Abror Sobirovich Christianingrum Fadlil Abdani Faisal Akbar, Muhammad Hengky Veru Purbolakseto, Hengky Veru Himmatul Ulyah Himmatul Ulyah Iqbal Fawwaz Nadiqa, Atalariq Irvani Irvani Julia Julia Julia Julia karmawan karmawan Nizwan Zukhri Putri, Tasya Kirana Maharani Reniati Reniati Sari, Apricilla Herdiana Septiani, Mutiara Suhaidar Suhaidar Suhaidar Suhaidar Tasya Kirana Maharani Putri Ulfa Ulfa Ulyah, Himmatul Vebtasvili Vebtasvili Welly Yandi Wenni Anggita Wenni Anggita, Wenni YANTO YANTO