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All Journal Greenation International Journal of Economics and Accounting
Maya Safira Dewi
Universitas Telkom, Bandung, Indonesia
Economics, Econometrics & Finance

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Explaining Tax Avoidance in the Energy Sector: The Role of Financial Distress, Operating Cash Flow, and Environmental Uncertainty Try Liani; Maya Safira Dewi
Greenation International Journal of Economics and Accounting Vol. 4 No. 3 (2026): Greenation International Journal of Economics and Accounting (July - August 202
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i3.985

Abstract

Tax avoidance is a tax planning strategy used by companies to minimize tax liabilities within applicable regulations. Although legally permitted, this practice may reduce government tax revenue, particularly in the energy sector, where companies often report Cash Effective Tax Rates (CETR) below the statutory tax rate. This study aims to examine the effects of financial distress, operating cash flow, and environmental uncertainty on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange during 2020-2024. This research employed a quantitative approach using the secondary data obtained from the annual financial reports. The sample consisted of 17 energy companies selected through a purposive sampling technique, and it resulted in 85 observations. The data were analyzed using a panel data regression with a fixed effects model. The tax avoidance was measured using the Cash Effective Tax Rate (CETR). The results indicated that financial distress, operating cash flow, and environmental uncertainty simultaneously affected tax avoidance. Partially, financial distress had no significant effect on tax avoidance, while operating cash flow and environmental uncertainty had a significant positive effect. Thus, these findings provided insights for tax authorities in strengthening risk-based tax supervision and for companies in formulating more prudent and transparent tax policies to support corporate sustainability and tax compliance.
Co-Authors Try Liani