JISIP: Jurnal Ilmu Sosial dan Pendidikan
Vol 9, No 4 (2025): JISIP (Jurnal Ilmu Sosial dan Pendidikan) (November)

Influence of Profitability, Leverage, Liquidity, & Firm Size from Tax Avoidance on Sharia General Banks (SGB) In Indonesia Year 2020-2024

Ramadhan, Ikhsan (Unknown)
Mulyani, Sri (Unknown)
Rosida, Siti Ayu (Unknown)

Article Info

Publish Date
01 Nov 2025

Abstract

This study was conducted to examine the Influence of Profitability, Leverage, Liquidity, & Firm Size from Tax Avoidance on Sharia General Banks (SGB) In Indonesia Year 2020-2024. The methodology used in this study is a quantitative method. The data used is secondary data obtained from the annual financial statements of Sharia General Banks registered with the Otoritas Jasa Keuangan (OJK) for the period 2020-2024 using the purposive sampling method. Data analysis was carried out using SPSS 26. The test results show that profitability, leverage, liquidity, and firm size have no partial effect on tax avoidance. Simultaneously, the variables of profitability, leverage, liquidity, and firm size have no effect on tax avoidance.

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Journal Info
JISIP: Jurnal Ilmu Sosial dan Pendidikan
Website

Abbrev

JISIP

Publisher

Lembaga Penelitian dan Pendidikan Mandala

Subject

Arts Humanities Education Law, Crime, Criminology & Criminal Justice Social Sciences

Description

Jurnal Ilmiah Ilmu Sosial dan Pendidikan merupakan kumpulan artikel ilmiah ilmu sosial dan pendidikan berdasarkan hasil penelitian dan hasil kajian pustaka. Jurnal ini menggunakan Bahasa Indonesia. Terbit 3 kali setiap tahun pada bulan Maret, Juli, dan ...