The Influence of Leverage and Liquidity to Tax Avoidance in Properties & Real Estate Companies Listed on the IDX for the Period 2019-2021
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Liquidity,
Tax Avoidance
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Abstract
The purpose of this study is to examine the effect of leverage and liquidity on tax avoidance, with thin capitalization as a moderating variable. The research population consists of 53 property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2021. Data collection was conducted using purposive sampling. The analytical method employed in this study is regression analysis with the assistance of SPSS software. Based on the results of the analysis, it can be concluded that leverage has a positive effect on tax avoidance in property and real estate companies listed on the IDX during 2019-2021, while liquidity has a negative effect on tax avoidance in the same sector and period.
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