This study examines the connection between financial performance metrics, specifically Return on Assets (ROA), Current Ratio (CR), Debt to Equity Ratio (DER), and Total Asset Turnover (TAT), and tax avoidance behavior among companies listed on the Indonesia Stock Exchange. Using a quantitative analy...
Guardat en:
| Autors principals: | , |
|---|---|
| Format: | Article |
| Accés en línia: | https://doaj.org/article/c82780e38a9c44da95479fbafb81dc82 |
| Etiquetes: |
Afegir etiqueta
Sense etiquetes, Sigues el primer a etiquetar aquest registre!
|
| _version_ | 1859433675402248193 |
|---|---|
| author | Muhammad Nazar Suhada Fuad Ramdhan Ryanto |
| author_facet | Muhammad Nazar Suhada Fuad Ramdhan Ryanto |
| date_str_mv | 2025-01-01T00:00:00Z |
| description | This study examines the connection between financial performance metrics, specifically Return on Assets (ROA), Current Ratio (CR), Debt to Equity Ratio (DER), and Total Asset Turnover (TAT), and tax avoidance behavior among companies listed on the Indonesia Stock Exchange. Using a quantitative analysis approach, the results indicate a significant positive correlation between ROA and tax avoidance, suggesting that more profitable companies are more likely to adopt tax avoidance strategies. On the other hand, the CR is found to have a negative correlation with tax avoidance, implying that firms with stronger liquidity are less inclined to engage in aggressive tax strategies, possibly to preserve their reputation. While DER and TAT do not exhibit a significant impact on tax avoidance, the study underscores the need to consider a broader perspective when examining corporate tax practices. Future research could benefit from exploring qualitative factors that might influence tax avoidance behavior. |
| doi_str | 10.31538/iijse.v8i1.6050 |
| format | Article |
| id | oai_oai_doaj.org_article_c82780e38a9c44da95479fbafb81dc82 |
| issn_str_mv | 2621-606X |
| language_str_mv | EN |
| oai_datestamp_str | 2025-01-01T16:01:45Z |
| oai_identifier_str | oai:doaj.org/article:c82780e38a9c44da95479fbafb81dc82 |
| publisher_str | Universitas KH Abdul Chalim, Prodi Ekonomi Syariah |
| relation_str_mv | https://e-journal.uac.ac.id/index.php/iijse/article/view/6050 https://doaj.org/toc/2621-606X |
| source_str | JOURNAL_A |
| source_txt | Indonesian Interdisciplinary Journal of Sharia Economics, Vol 8, Iss 1 (2025) |
| spellingShingle | The Influence of Return on Assets, Current Ratio, Debt to Equity Ratio, and Total Asset Turnover on Tax Avoidance Muhammad Nazar Suhada Fuad Ramdhan Ryanto |
| subject_str_mv | Return on Assets (ROA), Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TAT), Tax Avoidance Islam BP1-253 Economics as a science HB71-74 |
| title | The Influence of Return on Assets, Current Ratio, Debt to Equity Ratio, and Total Asset Turnover on Tax Avoidance |
| type_str | article |
| url | https://doaj.org/article/c82780e38a9c44da95479fbafb81dc82 |