The effect of profitability, leverage, and liquidity on tax avoidance among banking companies
DOI:
https://doi.org/10.54957/educoretax.v6i10.2410Kata Kunci:
Leverage, Liquidity, Profitability, Tax AvoidanceAbstrak
This study aims to determine the extent to which several financial ratios namely profitability, Leverage, and liquidity influence Tax Avoidance. The variables used in this study include the independent variables profitability, Leverage, and liquidity and Tax Avoidance as the dependent variable. The subjects of this study are banking companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The data used in this study were sourced from the IDX or the Indonesia Stock Exchange (IDX) for the period 2021–2024 and consist of secondary data obtained from the financial statements of companies in the financial sector, specifically the banking sector. The method applied uses a descriptive approach and is a type of quantitative research. The population of the data consists of 43 companies, and using purposive sampling to select a sample of 17 companies over a 4-year period, the resulting data sample comprises 68 observations. E-Views 14 software was used as the analytical tool in this study, employing panel data regression analysis. The results of this study indicate that, partially, profitability and Leverage have a positive and significant effect on Tax Avoidance, whereas liquidity has no effect on Tax Avoidance. Meanwhile, simultaneously, profitability, Leverage, and liquidity have an effect on Tax Avoidance.
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