The Effect of Profitability, Company Size, and Liquidity on Tax Avoidance

Authors

  • Irton Irton Universitas Amikom Yogyakarta
  • Achmad Fauzan Amikom University Yogyakarta, Yogyakarta, Indonesia
  • M. Idris Purwanto Amikom University Yogyakarta, Yogyakarta, Indonesia
  • Khalis Purwanto Amikom University Yogyakarta, Yogyakarta, Indonesia
  • Ngasti Rezkyani Amikom University Yogyakarta, Yogyakarta, Indonesia

DOI:

https://doi.org/10.55983/ijeset.v1i5.350

Keywords:

Tax Avoidance, Profitability, Firm Size, Liquidity

Abstract

The biggest source of income in state finances is taxes. The higher the tax revenue, will have the good impact on the sustainability of a country. On the other hand, the company as a taxpayer considers that tax is a cost that can reduce profits. Thus, the company will try to minimize tax payments, one of which is tax avoidance. This study aims to determine and examine the effect of profitability, firm size, and liquidity on tax avoidance of food and beverage companies listed on the Indonesia Stock Exchange. The population used is food and beverage companies on the Indonesia Stock Exchange for the period 2017-2019. The sampling method in this study used a purposive sampling method and 18 companies were obtained according to the sample selection criteria during the 2017-2019 period. The data analysis technique used is multiple linear regression with the help of SPSS software version 25.0. The results of this study show that the profitability variable partially does not affect tax avoidance, the firm size variable partially has a positive effect on tax avoidance and the liquidity variable partially does not affect tax avoidance.

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Published

2022-10-27

How to Cite

Irton, I., Fauzan, A., Purwanto, M. I., Purwanto, K., & Rezkyani, N. (2022). The Effect of Profitability, Company Size, and Liquidity on Tax Avoidance. International Journal of Economics, Social Science, Entrepreneurship and Technology (IJESET), 1(5), 334–345. https://doi.org/10.55983/ijeset.v1i5.350