The Effect of Liquidity, Profitability, Leverage, and Firm Size on Tax Avoidance in Consumer Non-Cyclicals Companies Listed on the Indonesia Stock Exchange
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Tax avoidance is one of the important issues in taxation because it has the potential to reduce state revenue, while taxes are the main source of funding for national development. The purpose of this study is to identify and analyze the effect of liquidity, profitability, leverage, and company size partially on tax avoidance in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange for the 2021–2025 period. This study used a quantitative approach with associative research type. The research population consisted of consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange, while the sample was determined by using purposive sampling based on certain criteria. The data was secondary data obtained from the companies' annual financial statements. Data analysis was conducted by using multiple linear regression analysis with the SPSS Statistics version 27 after fulfilling the classical assumption tests. The results showed that liquidity, profitability, and leverage had a negative and significant effect on tax avoidance, while company size had a positive and significant effect on tax avoidance. These findings indicated that financial conditions and company characteristics influence a company's tendency to engage in tax avoidance. This research is expected to contribute to the development of literature in the field of tax accounting and be a reference for companies and stakeholders in formulating more effective tax policies.
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