Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal As-Syirkah: Islamic Economic & Financial Journal
Cahyani, Gina Indah
Unknown Affiliation
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Profitabilitas, Leverage, Likuiditas dan Ukuran Perusahaan Terhadap Penghindaran Pajak: pada Sub Sektor Makanan dan Minuman Cahyani, Gina Indah; Wahyudi, Ickhsanto
As-Syirkah: Islamic Economic & Financial Journal Vol. 4 No. 1 (2025): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/06derm37

Abstract

The purpose of this study is to analyze the effect of profitability, leverage, liquidity, and company size on tax avoidance. The data in this study used food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during 2020- 2023. In this study, the independent variable profitability is assessed by return on assets (ROA), leverage is calculated by debt to equity ratio (DER), liquidity is calculated by current ratio (CR), company size is measured by total assets and tax avoidance is measured by Cash ETR. The data collection method used purposive sampling then obtained 220 data from 55 companies in the food and beverage industry during the four years of the study. Secondary data used in this study were obtained from the company's official website and the Indonesia Stock Exchange. By using the multiple linear regression analysis method, based on the research that has been conducted, it shows that company size has a significant positive effect on tax avoidance, while profitability, leverage, liquidity have a significant negative effect on tax avoidance. This study is expected to provide insight for investors and other stakeholders about the impact of financial statements on tax avoidance in the food and beverage industry.
Co-Authors Wahyudi, Ickhsanto