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All Journal Jurnal Pemberdayaan Masyarakat Madani (JPMM) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Applied Data Sciences Prosiding Seminar Nasional Pengabdian Kepada Masyarakat ITQAN: Journal of Islamic Economics, Management, and Finance Jurnal Informasi Keagamaan, Manajemen dan Strategi
Tuty Sariwulan, Tuty
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Religion Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Public Health Social Sciences Other

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Journal : ITQAN: Journal of Islamic Economics, Management, and Finance

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The Effect of Liquidity and Financial Distress on Tax Aggressiveness with Firm Size as The Moderating Variable Maulida, Feriyana; Hasanah, Nuramalia; Sariwulan, Tuty
ITQAN: Journal of Islamic Economics, Management, and Finance Vol. 2 No. 2 (2023): ITQAN: Journal of Islamic Economics, Management, and Finance
Publisher : Itqanpreneurs Publishing, Yayasan Mitra Peduli Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57053/itqan.v2i2.20

Abstract

Tax aggressiveness is an act of tax planning to minimize the tax expense both legally (tax avoidance) and illegally (tax evasion). This study aims to analyze the effect of liquidity and financial distress on tax aggressiveness with firm size as the moderating variable. The analysis used multiple linear regression (MLR) and moderate regression analysis (MRA). The population in this study is represented by state-owned enterprises (BUMN) and companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The sampling technique of this study was using a purposive sampling technique. The results show that liquidity negatively and significantly affected tax aggressiveness. Financial distress had a positive and significant effect on tax aggressiveness. Firm size did not affect tax aggressiveness. Firm size can moderate the effect of liquidity on tax aggressiveness, and firm size cannot moderate the effect of financial distress on tax aggressiveness.
Co-Authors Agung Wahyu Handaru Aheruddin, Aheruddin Ari Saptono, Ari ATI SUMIATI, ATI CORRY YOHANA, CORRY Dalimunthe, Sholatia Dicky Iranto Fadillah, Nadya Febrilia, Ika HENRY ERYANTO, HENRY I Gusti Ketut Agung Ulupui M., Saparuddin Maharani, Diva Maulida, Feriyana Mufidah, Chusnanik N., Sri Indah Nuramalia Hasanah Putri, Indira Ratna Anggraini Rida Prihatni Rizaldy, Intan Maulida Shandy Aditya, Shandy Sofwan, M. Suherdi Suparno Syalsabila, Anis Turrahmi, Kurnia Umi Widyastuti Wahono, Puji