The Effect Of Firm Value, Leverage, And Profitability On Tax Avoidance With Liquidity As A Moderating Variable
Abstract
This study aims to examine the effect of firm value, leverage, and profitability on tax avoidance, with liquidity as a moderating variable. The research focuses on mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period, using purposive sampling. The results indicate that firm value has a positive effect on tax avoidance, whileleverage shows no significant effect, and profitability has a negative effect. Furthermore, liquidity as a moderating variable strengthens the positive influence of firm value on tax avoidance, but does not moderate the effects ofleverage and profitability on tax avoidance.
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Copyright (c) 2025 Rudy Novianto, Estralita Trisnawati, Verawati Verawati
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EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
