Mediasi Kinerja Keuangan pada Hubungan Leverage dan Likuiditas terhadap Penghindaran Pajak

Purpose: Tax avoidance is a strategic approach aimed at reducing the tax burden while staying within the boundaries of applicable regulations. The objective of this study was to examine how leverage and liquidity influence tax avoidance, with financial performance acting as an intermediary factor....

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Bibliographic Details
Main Authors: Mardiana Mardiana, Supami Wahyu Setiyowati
Format: Article
Language:English
Published: UIN Maulana Malik Ibrahim Malang 2024-01-01
Series:El Muhasaba: Jurnal Akuntansi
Subjects:
Online Access:https://ejournal.uin-malang.ac.id/index.php/el-muhasaba/article/view/17834