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- W4380344580 abstract "The contribution of every taxpayer, both corporate and individual, to the state must submit an annual tax return. The higher the incoming income, the higher the amount of tax that must be paid by each taxpayer. It can lead to tax avoidance. Tax avoidance is an attempt to reduce the legal tax liability, causing many people and even businesses to engage in tax avoidance. The purpose of this study is to determine the effect of company liquidity and company size towards tax avoidance. Sample of this study were 54 companies in the wholesale and retail trading sub-sector of the Indonesian stock market for the period 2018 - 2020. Data analysis techniques used was multiple linear regression tests. The test results and research findings indicate that the liquidity variable has no effect on tax avoidance, which is caused by the company's ability to pay liabilitie. The company size variable has positive effect towards tax avoidance, because the company's balance sheet size as measured by Ln total assets affects the occurrence of tax avaidance." @default.
- W4380344580 created "2023-06-13" @default.
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- W4380344580 date "2012-10-01" @default.
- W4380344580 modified "2023-09-30" @default.
- W4380344580 title "The Effect of Liquidity and Company Size on Tax Avoidance in the Wholesale and Retail Trade Sub-Sector on the IDX" @default.
- W4380344580 doi "https://doi.org/10.47768/gema.v15.n1.202308" @default.
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