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September 18, 2025Golden Ratio of Taxation Studies

The Effect of Profitability, Leverage, Liquidity, Capital Intensity, and Corporate Social Responsibility in Tax Avoidance

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Authors

EAErvina ArdiyantiUniversitas StikubankEPElen PuspitasariUniversitas Stikubank

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Overview

Analysis reveals leverage and liquidity significantly affect tax avoidance in Indonesian firms, suggesting fiscal strategy importance.

Key Points

  • Leverage significantly influences tax avoidance, with high debt reducing tax burdens.
  • High liquidity enhances tax avoidance by allowing flexible asset management.
  • Profitability, capital intensity, and corporate social responsibility show no significant effect on tax avoidance.
  • The findings highlight the need for strategic financial management to ensure long-term reputation.

Cite This Study

Ardiyanti et al. (2025) studied this question.

synapsesocial.com/papers/68d461d231b076d99fa61465https://doi.org/10.52970/grts.v5i2.1528
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