Pengaruh Aktivitas, Pertumbuhan, Nilai Perusahaan, dan Corporate Social Responsibility (CSR) terhadap Penghindaran Pajak
Abstract
This research is quantitative research which aims to determine the elements that can influence tax avoidance, such as various financial and non-financial ratios. Liquidity, leverage, profitability, activity, growth, company value, and corporate social responsibility (CSR) are some of the indicators considered. The population is 124 non-cyclical consumer sector issuers listed on the Indonesia Stock Exchange (BEI) for the 2020-2022 period. Using the purposive sampling method, there were 36 issuers as samples in this research. Data analysis uses multiple linear regression. The research results show that the activity ratio variable has a positive and significant effect on tax avoidance. However, the variables liquidity ratio, leverage, profitability, growth, company value and corporate social responsibility (CSR) have no significant effect on the tax avoidance variable in the non-cyclical consumer sector listed on the Indonesia Stock Exchange (BEI) for the 2020-2022 period.
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DOI: http://dx.doi.org/10.33087/ekonomis.v8i2.1654
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