Research Article | Open Access
THE EFFECT OF PROFITABILITY, LEVERAGE, AND LIQUIDITY ON TAX AVOIDANCE IN THE INDONESIA STOCK EXCHANGE, 2018-2020
Siske Nurul Aini , Ratu Berliana Bachila Adzrani , Achmad Fadjar
Pages: 2712-2721
Abstract
This study examines the effect of profitability, leverage, firm size, and liquidity on tax avoidance.Methods.The methodologies used in this study are quantitative. In the years 2018-2020, secondary data on the financial statements of mining businesses listed on the Indonesia Stock Exchange. Purposive sampling was employed using a total sample of 23 mining companies listed on the Indonesia Stock Exchange between 2018 and 2020. From 2018 to 2020, 69 enterprises with completely disclosed financial accounts and no losses were utilized as samples. Techniques The descriptive statistical test and panel data regression with e views were employed in the data analysiS
Keywords
Profitability, leverage, liquidity, tax avoidance