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

Dirham Dirham, Nuraeni Kadir () and Dian A. S. Parawansa
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Dirham Dirham: Hasanuddin University
Nuraeni Kadir: Hasanuddin University
Dian A. S. Parawansa: Hasanuddin University

A chapter in Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024), 2025, pp 1223-1237 from Springer

Abstract: 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

Keywords: Profitability; Liquidity; Leverage; Tax Aggressiveness; Company Size; Green Economy; Financial Performance; Tax Planning (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-758-8_100

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DOI: 10.2991/978-94-6463-758-8_100

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