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All Journal Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Dwi Intan Erdiyanti
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Likuditas dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Sub Sektor Makanan dan Minuman yang Terdaftar di BEI 2018-2022 Dwi Intan Erdiyanti; Amor Marundha; Uswatun Khasanah; Nera Marinda Machdar; Cahyadi Husadha
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): Maret : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i1.393

Abstract

The influence of liquidity and company size on tax avoidance in food and beverage companies listed on the IDX in 2018-2022. The type of data source in this research is the annual financial reports of banking companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sampling technique used was the purposive sampling method and 16 companies were obtained. The data collection technique uses documentation from financial reports published through the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The analysis technique used is panel data regression. In This research uses Eviews 12 software. The results of this research show that: (1) Liquidity has an effect on tax avoidance, (2) Company size has no effect on company value.
Co-Authors Amor Marundha Cahyadi Husadha Nera Marinda Machdar RR. Ella Evrita Hestiandari