JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE)
Vol 5 No 2 (2024): June 2024

Peran Likuiditas Sebagai Pemoderasi Pengaruh Leverage dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak

Purbolakseto, Hengky Veru (Unknown)
Ricky Rudianto, Nur Ahmad (Unknown)

Article Info

Publish Date
30 Jun 2024

Abstract

This research aims to test whether Leverage and sales growth have an effect on Tax Avoidance and test whether liquidity moderates the effect of Leverage and sales growth on Tax Avoidance. Panel data regression analysis of 189 company years was carried out. The results of this study show that leverage and sales growth have no effect on tax avoidance. By conducting a Moderated Regression Analysis (MRA) analysis, liquidity is a potential moderating variable that is able to moderate or provide an influence in the form of strengthening or weakening the influence of leverage and sales growth on tax avoidance.

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Journal Info
JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE)
Website

Abbrev

jbe

Publisher

Forum Kerjasama Pendidikan TInggi

Subject

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

Description

1. Human Resource Management, 2. Financial Management, 3. Marketing Management, 4. Strategic Management, 5. Organizational Behavior, 6. Operations Management, 7. Change Management, 8. Management of Sharia, 9. Knowledge Management 10.Entrepreneurship, 11.E-Business, 12.Business Management, 13.Capital ...