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Financial Performance and Tax Aggressiveness: Profitability, Liquidity, and Leverage in Green Economic Transition

In: Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)

Author

Listed:
  • Dirham Dirham

    (Hasanuddin University)

  • Nuraeni Kadir

    (Hasanuddin University)

  • Dian A. S. Parawansa

    (Hasanuddin University)

Abstract

This study investigates the influence of Profitability, Liquidity, and Leverage on Tax Aggressiveness among firms listed in the LQ45 index on the Indonesia Stock Exchange, with Company Size as a moderating variable. The research examines the dynamics of financial performance and tax strategies within the context of the global transition towards a green economy, which poses unique challenges for these prominent companies. The findings reveal that Profitability has a positive and significant effect on Tax Aggressiveness (t = 7.738, p

Suggested Citation

  • Dirham Dirham & Nuraeni Kadir & Dian A. S. Parawansa, 2025. "Financial Performance and Tax Aggressiveness: Profitability, Liquidity, and Leverage in Green Economic Transition," Advances in Economics, Business and Management Research, in: Mursalim Nohong & Fitra Roman Cahaya & Phung Minh Tuan & Arifuddin Mannan & Anas Iswanto Anwar & Ria (ed.), Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024), pages 1223-1237, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-758-8_100
    DOI: 10.2991/978-94-6463-758-8_100
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