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Journal : Educoretax

The effect of liquidity, leverage, and profitability on tax avoidance: Study of food & beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) 2018-2023 Fuadi, Ahmad; Tarmidi, Deden
Educoretax Vol 4 No 12 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i12.1291

Abstract

This study was conducted with the aim of testing and analyzing the effect of liquidity, leverage, and profitability on tax avoidance. This research is a type of quantitative research with the type of data used, namely secondary data obtained from the Company's annual financial statements through the official website of the Indonesia Stock Exchange (IDX). The population of this study is a food and beverage sector company listed on the Indonesia Stock Exchange (IDX) for the period 2018-2023. Sampling was carried out using purposive sampling technique so that a sample of 13 companies was obtained that fit the criteria. The data analysis method in this study is multiple linear regression analysis with the data processing software used, namely the Statiscal Package for Social Sciences 26 (SPSS 26) program. The results of this study indicate that Liquidity, Leverage, and Profitability have a significant negative effect on Tax Avoidance.
Co-Authors Abdul Hadi, Afif Abror, Alifa Zawiatul Ad Suranta Adheila, Rahma Sari Putri Ahmad Jamaan Ahmad Zaki Al Qadri, Muamar Alfian Rizki Saputra Amardi, Muhammad Dhafa Amini Amini Anggreni, Devi Anjur Perkasa Alam Annisya Ladeastu Putri Anwar Kasim Ardi Muthahir Aria Kekalih Arziki, Muhammad Ayu Wandira Azwat, Rifqi Muzakki Boy Rangga Sinulingga Candra Wijaya, Candra Carriffino, Gris Dienta Chairani, Rury Chatarina Umbul Wahyuni Danny Abrianto Dawi, Muhammad Nuh Debora Astuti Sihite Deden Tarmidi Dedi Kusuma Habibie Devi Anggreni Sy Dewi Permata Sari Dewi Sumaryani Soemarko Dewi Yunia Fitriani Dhiyanka Magrisa Diah Nurita Diani Syahfitri Diffa Anindra Pratama Dinda Elmas Dinda Fadlatun Nisa Dinda Rudang Sari Sembiring Diya Meiliza Putri Dyah Ayu Salsabila Dzikri, Chalik Enni Suhenni Eri Yanto Fachrianti, Fika Fadhila Ulfa Fadillah, Diah Faisyal Rani Fajriyah, Fajriyah Farid, Reynaldi Febryani, Felly Fitri Ramadani Fitri, Novirawil Fitriyani Fitriyani Geovani Meiwanda Grace Nainggolan Hablil Warid Hanif, Iga Dhea Hasrul Muhammad Hilma Shalihat Holyness Nurdin Singadimedja Ibnu Abdillah Ihsan Satrya Azhar Indra Prasetia Isnaini Harahap Jecky Asmura Jefilia, Annisa Sesa Jihad Bahari Putri Harun Kaffi, Aliafu Al Kelvin Irawan Khairani , Sakdiah Khairani Sakdiah Khairul Amri Khairul Anwar Khalifah, Nur Khashaaisha Oktiapani M. Saeri Mesiono Mesiono Mey Siregar Mhd Ariansyah Michael Slamat Mohammad Saeri Muamar Al Qadri Muhammad Afnan Habibi Muhammad Ilham, Khatami Muhammad Iqbal Qolbaini Muhammad Ronaldo Muhammad Saleh Muhammad Saleh Muhammad Zulkifli, Muhammad Muhammad, Hasrul Muhizar Muchtar Mutiara Nastasya Nadhifa, engku Lifia Nadhifah, Tengku Lifia Nadilla, Paperia Nadwa Mumtahana Nadya Elsa Surbakti Najla Syafura Syafawani Sagiri Nasution, Toni Nisa, Dinda Fadlatun Novia Nurhayati Nur Hafiza Nurdisdamarayani Nurfadhillah, Nofira Nurhayati " Nurjannah Khairani Nurleli Maulida Nurmisda ramayani Nuryufa Maura Nuurun Ala Nuurin Pane, Violyta Paperia Nadilla Patma Wati Pebriansyah, Niko Pratama, Diffa Anindra Purwasandi Raihan Ibrahim Raju Adha Ramadhani, Atika Riani Dwianasari, Riani Rida Anisa Rifqi Muzakki Azwat Riski Wasiah Aulia Romadani Rizka Amelia Roihan Alfaini Ronaldo, Muhammad Rosdayanti Rosdayanti Sabariyah, Hayatun Sabrina, Dita Putri Saidatun, Saidatun Zakiyah Sakdiah, Khairaini Salma Alysha Sudarsono Sarah Khairiyah Nasution Sari, Emi Antika Sari, Helen Juwita Sinaga, Asmawarna Sintia, Yulia Siti Aisyah Siti Aulia SITI FATIMAH Suci Wandani Sufawi, Muhamamad Sujito Sujito Suranta, Ad Syah, Abdullah Iskandar Syahrul Affan Syarifatunnisa Syarifatunnisa Tika, Anisya Tria Devina Sari Trio Saputra Triyanna Widiyaningtyas Tuah Kalti Takwa, Tuah Kalti Tutut Ismi Wahidar Ummi Suhaimi Utari Angdriani Wahyu Sakti Gunawan Irianto Wahyudin Nur Nasution, Wahyudin Nur Warni, Khofifah Wicaksana, Abu Dzar Al Ghiffari Wicaksana, Satya Wira Yesi Arnayati Yessi Olivia yoyon arif Yudi Purnomo Yulian, Arla Tri Yumarni Yumarni Zaifathur Ridha Zaifatur Ridha