The Impact of Profitability and Liquidity on Tax Avoidance (Study of Properties & Real Estate Companies Listed on the IDX 2019-2022)
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Liquidity,
Tax Avoidance
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Abstract
Examining the impact of profitability and liquidity on tax evasion is the aim of this study, which focuses on 20 real estate and property companies listed between 2019 and 2022 on the Indonesia Stock Exchange (IDX). Purposive sampling was used to obtain the data, and SPSS software was used to help with the analysis, which involved multiple regression procedures. The results show that among property and real estate companies listed on the IDX between 2019 and 2022, tax evasion is highly influenced by profitability. Liquidity has also been proven to affect tax avoidance in the same industry and time frame.
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