Jurnal Riset Terapan Akuntansi
Vol. 8 No. 2 (2024): JURNAL RISET TERAPAN AKUNTANSI

PENGARUH THIN CAPITALIZATION, LEVERAGE, DAN LIKUIDITAS TERHADAP TAX AVOIDANCE

Swissia, Pebrina (Unknown)
Irawati, Anik (Unknown)
Khoiriyah, Yaumil (Unknown)

Article Info

Publish Date
22 Oct 2024

Abstract

This research was to determine the effects of Thin capitalization, Leverage, and Liquidity on Tax Avoidance in Non-Cyclical Consumer Companies in Indonesia during the period 2020 to 2021. The method used was quantitative descriptive using SPSS ver 26. The population was non-cyclical consumer companies registered inIndonesian Stock Exchange (BEI) for the 2020-2022 period. Sample selection using purposive sampling resulted in 62 companies as research samples. The research results showed that Thin Capitalization has a significant effect on Tax Avoidance. Meanwhile, Leverage and Liquidity have no significant effect on Tax Avoidance.Keywords: Thin Capitalization, Leverage, Liquidity, Tac Avoidance  

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Journal Info
Jurnal Riset Terapan Akuntansi
Website

Abbrev

jrtap

Publisher

Politeknik Negeri Sriwijaya

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Terapan Akuntansi (JRTA) merupakan jurnal yang berisi tentang hasil riset dan penelitian dalam bidang akuntansi. Terbit pertama kali pada bulan Januari 2017 dan terbit dua kali setahun yaitu untuk periode Januari – Juni dan periode Juli – Desember, dengan ISSN: ...