Indonesia Auditing Research Journal
Vol. 13 No. 4 (2024): December: Auditing, Finance, IT Plan, IT Governance, Risk

The effect of profitability and liquidity on tax avoidance

Indy, Listia Aulia (Unknown)
Lamsah, Lamsah (Unknown)

Article Info

Publish Date
24 Dec 2024

Abstract

This study explains the phenomenon that occurred in 2019, which is suspected of carrying out tax avoidance practices. The purpose of this study is to reveal the effect of profitability and liquidity on tax avoidance. The population in this study was mining sector companies in the coal production sub-sector listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The results of the study indicate that profitability has an effect on tax avoidance and liquidity has no effect on tax avoidance.

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Journal Info
Indonesia Auditing Research Journal
Website

Abbrev

ARJ

Publisher

Institute of Accounting Research and Novation

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media

Description

Indonesia Auditing Research Journal is a high-quality specialist journal that publishes articles from the broad spectrum of auditing. Its primary aim is to communicate clearly, to an international readership, the results of original auditing research conducted in research institutions and/or in ...