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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 ArdiyantiEPElen Puspitasari

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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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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1The Influence of Capital Intensity, Leverage, Profitability, and Corporate Social Responsibility on Tax Avoidance with Firm Size as a Moderating Variable2024 · 2 citations
  2. 2Profitability, Capital Intensity, Leverage, And Tax Avoidance: Firm Size As A Moderating Variable2025
  3. 3The Influence of Financial Distress, Profitability, and Leverage on Tax Avoidance2025
  4. 4The Influence Of Profitability, Leverage, Capital Intensity And Audit Committee On Tax Avoidance2024
  5. 5The Effect of Profitability, Leverage, Fixed Asset Intensity, Company Size, and Company Age Partially on Tax Avoindance2024