PENGARUH PROFITABILITAS, LEVERAGE DAN LIQUIDITY TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) SUB SEKTOR TELEKOMUNIKASI
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Abstract
Tax Avoidance is the utilization of legitimate methods aimed at reducing the tax burden owed but still in accordance with applicable tax regulations. This study aims to analyze the influence of Profitability, Leverage, and Liquidity on Tax Avoidance. The sector studied is telecommunications companies listed on the stock exchange with a sample of 8 companies that actively report financial statements and use the Rupiah currency, over a period of 5 years from 2019 to 2023. The research method employed is quantitative research with panel data regression analysis combining cross-section and time series using Eviews 9 software. The results of this study indicate that Profitability has a positive effect on Tax Avoidance, Leverage has a negative effect on Tax Avoidance, and Liquidity has a positive effect on Tax Avoidance.
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