Edriva Putri, Naffasya (2025) Pengaruh Profitabilitas, Financial Distress, Ukuran Perusahaan Dan Likuiditas Terhadap Tax Avoidance Pada Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia. Other thesis, Universitas Islam Riau.

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Abstract

This research aims to test and analyze the influence of Profitability, Financial Distress, Company Size and Liquidity on Tax Avoidance in energy sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The population in this study was 74 energy sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The research sample was selected using a purposive sampling technique to obtain 17 companies that met the research criteria during the 2019-2022 time period. Data analysis uses multiple linear regression analysis techniques. Based on the results of the tests conducted, it was found that the variables of Profitability and Firm Size do not have a significant effect on tax avoidance. Meanwhile, the Financial Distress variable has a significant negative effect on tax avoidance, and the Liquidity variable has a significant positive effect on tax avoidance

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