PENGARUH PROFITABILITAS, LEVERAGE , DAN LIKUIDITAS TERHADAP TAX AVOIDANCE DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI

Abstract

This study aims to analyze the effect of profitability, leverage, and liquidity on tax avoidance, with company size as a moderating variable, in food and beverage companies listed on the Indonesia Stock Exchange during the 2021-2023 period. This study employed quantitative causality. Using a purposive sampling method, 30 companies were selected, resulting in 90 observations over three years. This study employed descriptive statistical data analysis, classical assumption tests, and hypothesis testing (coefficient of determination, t-test, multiple linear regression, and moderated regression analysis). The results indicate that profitability, leverage, and liquidity significantly influence tax avoidance. Company size moderates the effect of profitability and liquidity on tax avoidance. However, company size does not moderate the effect of leverage on tax avoidance.