PENGARUH PROFITABILITAS, LIKUIDITAS, SOLVABILITAS DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE

Abstract

This study aims to analyze the effect of Capital Profitability, Liquidity, Solvency, and Firm Size on Tax avoidance in food beverage sub sector manufacturing companies listed on the Indonesia Stock Exchange 2020-2023. The population in this study were 95 companies and the selected sample was 54 companies. The sampling technique used was purposive sampling with multiple linier regression analysis method and is processed using SPSS version 25.0. The results of the research conducted indicate that the Profitability has a significant positive effect on tax avoidance, Liquidity has a significant negative effect on tax avoidance, Solvency has a significant negative effect on tax avoidance and Firm Size has a significant positive effect on tax avoidance.

Keyword: Profitability, Liquidity, Solvency,Firm Size and Tax avoidance