What type of study is this?

This is a Observational study (also classified as: Multiple linear regression).

September 5, 2025Priviet Social Sciences JournalOpen Access

The effect of leverage, liquidity, and accounting conservatism on tax avoidance with financial distress as a moderating variable

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Authors

VSVic Vincent SalimUniversitas Widya Kartika YSYulia SetyariniUniversitas Widya Kartika

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Implication

The analysis reveals how leverage and accounting conservatism influence tax avoidance in food businesses, suggesting financial distress does not alter this link.

Key Points

Leverage significantly affects tax evasion, highlighting its vital role in corporate tax strategies.
Liquidity has no significant impact on tax evasion, indicating it's less influential in tax avoidance decisions.
Accounting conservatism positively impacts the Effective Tax Rate (ETR), suggesting it lowers tax evasion.
Financial distress does not mitigate the relationship between tax evasion and accounting conservatism, implying management strategies remain critical.

Cite This Study

Salim et al. (2025) studied this question.

synapsesocial.com/papers/68bb42272b87ece8dc958e2f https://doi.org/10.55942/pssj.v5i8.669

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Implication

The analysis reveals how leverage and accounting conservatism influence tax avoidance in food businesses, suggesting financial distress does not alter this link.

The effect of leverage, liquidity, and accounting conservatism on tax avoidance with financial distress as a moderating variable

Discussion

Member takes

Implication

Key Points

Cite This Study

The effect of leverage, liquidity, and accounting conservatism on tax avoidance with financial distress as a moderating variable

Discussion

Member takes

Implication

Key Points

Cite This Study

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