PENGARUH THIN CAPITALIZATION, LEVERAGE, DAN LIKUIDITAS TERHADAP TAX AVOIDANCE

Authors

  • Pebrina Swissia Fakultas Ilmu Ekonomi dan Bisnis/Program Studi Akutansi, Institut Informatika dan Bisnis Darmajaya
  • Anik Irawati Fakultas Ilmu Ekonomi dan Bisnis/Program Studi Akutansi, Institut Informatika dan Bisnis Darmajaya
  • Yaumil Khoiriyah Fakultas Ilmu Ekonomi dan Bisnis/Program Studi Akutansi, Institut Informatika dan Bisnis Darmajaya

DOI:

https://doi.org/10.5281/zenodo.13968313

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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Published

2024-10-22

How to Cite

Swissia, P., Irawati, A., & Khoiriyah, Y. (2024). PENGARUH THIN CAPITALIZATION, LEVERAGE, DAN LIKUIDITAS TERHADAP TAX AVOIDANCE. Jurnal Riset Terapan Akuntansi, 8(2), 460–466. https://doi.org/10.5281/zenodo.13968313

Issue

Vol. 8 No. 2 (2024): JURNAL RISET TERAPAN AKUNTANSI

Section

Articles