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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis
Rudy Novianto
Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Other

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The Effect Of Firm Value, Leverage, And Profitability On Tax Avoidance With Liquidity As A Moderating Variable Rudy Novianto; Estralita Trisnawati; Verawati Verawati
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 4 (2025): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i4.8320

Abstract

This study aims to examine the effect of firm value, leverage, and profitability on tax avoidance, with liquidity as a moderating variable. The research focuses on mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period, using purposive sampling. The results indicate that firm value has a positive effect on tax avoidance, whileleverage shows no significant effect, and profitability has a negative effect. Furthermore, liquidity as a moderating variable strengthens the positive influence of firm value on tax avoidance, but does not moderate the effects ofleverage and profitability on tax avoidance.
Co-Authors Estralita Trisnawati Verawati Verawati