EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis
Vol 12 No 1 (2024): Januari

The Impact Of Disclosure Of Leverage, Capital Intensity, Liquidity And Company Size On Tax Avoidance

Vela Tri Juliani (Universitas Bengkulu)
Fachruzzaman Fachruzzaman (Universitas Bengkulu)

Article Info

Publish Date
04 Jan 2024

Abstract

This study aims to provide empirical evidence on the influence of disclosing leverage, capital intensity, liquidity, and company size on tax avoidance. The dependent variable is tax avoidance, measured using the effective tax rate (ETR) as a proxy, while the independent variables are leverage, capital intensity, liquidity, and company size. The study used a sample of 63 mining companies listed on the Indonesia Stock Exchange from 2018 to 2022. The results of the research indicate that leverage, capital intensity, liquidity, and company size do not have an impact on tax avoidance.

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Journal Info
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis
Website

Abbrev

ER

Publisher

Universitas Dehasen Bengkulu

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Other

Description

Ekombis Review: Jurnal Ilmiah Ekonomi dan Bisnis is a peer-reviewed journal. Ekombis invites academics and researchers who do original research in the fields of economics, management, and ...