THE EFFECT OF LEVERAGE AND LIQUIDITY ON CORPORATE DECISIONS IN CONDUCTING TAX AVOIDANCE

Abstract

This study examines the effect of leverage and liquidity on corporate decisions in conducting tax avoidance in the primary and chemical industry sectors. The research methodology involves a literature review that includes articles on factors influencing leverage and liquidity on corporate decisions in conducting tax avoidance. The findings of this study reveal that Leverage and liquidity influence corporate decision-making in conducting tax avoidance.

 

Keywords: Leverage, Liquidity, Tax, Tax Avoidance