The Influence Of Liquidity And Profitability On Tax Avoidance (Case Study On Consumption Goods Industry Registered On The Idx 2015-2019)
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Abstract
Several factors indicate that the company is committing tax avoidance, including the liquidity and profitability policies. The research was conducted in order to investigate the influence of liquidity and profitability on tax avoidance the research method used is explanatory. The research sample is manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange (BEI) for the 2015-2019 periods, totaling 57 companies. The data analysis technique used to test the hypothesis in this study is multiple linear regression analysis. The presumption of research results from previous studies shows that the liquidity and profitability variables affect tax avoidance.
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