Jurnal Ekonomi Bisnis Dan Industri (EBI)
Vol 6, No 1 (2024): Jurnal Ekonomi Bisnis dan Industri

PENGARUH KINERJA PERUSAHAAN TERHADAP PENGHINDARAN PAJAK MELALUI UKURAN PERUSAHAAN PADA PERUSAHAAN LQ45 DI IDX

Aprilliana, Diar (Unknown)
Ajitama, Ombih (Unknown)
Rachman, Riza Aulia (Unknown)
Wahono, Puji (Unknown)
Pahala, Indra (Unknown)

Article Info

Publish Date
09 May 2024

Abstract

This study is to determine the effect of company performance on tax avoidance seen from liquidity, profitability and company size which is used as mediation in tax avoidance. The samples used in this study are LQ45 companies listed on the Indonesia Stock Exchange in 2018 - 2022. The results of this study indicate that profitability and liquidity have no positive effect on tax avoidance. However, profitability and liquidity have a positive effect on company size. Meanwhile, company size does not mediate profitability and liquidity on tax avoidance in LQ45 companies listed on the Indonesia Stock Exchange.Key words: Tax Avoidence, Firm size, Liquidity, Profitability 

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Journal Info
Jurnal Ekonomi Bisnis Dan Industri (EBI)
Website

Abbrev

ebi

Publisher

Universitas Catur Insan Cendekia

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Description

Jurnal Ekonomi Bisnis dan Industri (EBI) merupakan jurnal nasional yang diterbitkan oleh Fakultas Ekonomi Bisnis, Universitas Catur Insan Cendekia (UCIC). Jurnal ini memuat artikel hasil-hasil penelitian di bidang Ekonomi dan Bisnis. Jurnal ini dijadikan media informasi tentang karya ilmiah dibidang ...