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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 PuspitasariIndonesia Open University

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Implication

Analysis shows leverage and liquidity affect tax avoidance in Indonesian firms, suggesting strategic financial management.

Key Points

  • Leverage significantly affects tax avoidance by allowing companies to reduce their tax burdens through interest payments.
  • High liquidity is linked to increased tax avoidance due to the flexibility in managing assets and cash flow.
  • Profitability, capital intensity, and corporate social responsibility do not significantly influence tax avoidance in this context.
  • Strategic management of liquidity and leverage is vital for firms, emphasizing compliance and CSR for long-term reputation.

Cite This Study

Ardiyanti et al. (2025) studied this question.

synapsesocial.com/papers/68d433b0713b0b5dfea73493https://doi.org/10.52970/grts.v5i2.1528
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