INFLUENCE OF PROFITABILITY, LIQUIDITY, AND COMPANY SIZE ON TAX AVOIDANCE AT CONSUMER NON-CYCLICAL COMPANIES

Giovani Giovani, Melina Melina

Abstract


Revenue from the taxation sector is a source of income that contributes greatly to the Indonesian government and has an important role in the sustainability of national development. However, for company paying taxes is considered an expense that will reduce the company’s income. This has resulted in the emergence of various efforts that will be made by company to minimize the amount of tax burden must be paid to the government. The purpose of this study is to analyze the influence of profitability, liquidity, and company size on tax avoidance at consumer non-cyclicals companies listed in Indonesia Stock Exchange from 2018 to 2020. In this study, the writer uses purposive sampling method in selecting samples and produces 62 samples after eliminating outliers that could affect the data. The data in this study were analyzed using multiple linear regression method with SPSS 25 program. Based on the research results (1) profitability and liquidity partially had no significant influence on tax avoidance; (2) company size partially had significant influence on tax avoidance; (3) profitability, liquidity, and company size simultaneously have a significant influence on tax avoidance.


Keywords


Profitability, Liquidity, Company Size, Tax Avoidance

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