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Irma Listiarini
Universitas Muhammadiyah Jakarta
Economics, Econometrics & Finance Social Sciences Other

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PENGARUH RELATED PARTY TRANSACTION DAN FINANCIAL DISTRESS TERHADAP TAX AVOIDANCE DENGAN NILAI PERUSAHAAN SEBAGAI VARIABEL MODERASI Irma Listiarini
Jurnal Analisa Akuntansi dan Perpajakan Vol. 10 No. 1 (2026): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25139/jaap.v10i1.11527

Abstract

This study aims to examine the effect of related party transactions and financial distress on tax avoidance using firm value as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange from 2022 to 2024. This study uses secondary data utilizing the financial statements of manufacturing companies as research material. This type of research is quantitative using a purposive sampling method. There are 201 companies observed after 3 years. Data analysis in this study was conducted using the help of e-views 13, which includes descriptive analysis, regression model test, classical assumption testing, hypothesis testing, and moderated regression analysis (MRA). The results of the study indicate that related party transactions have a significant positive effect on tax avoidance, financial distress does not have a significant effect on tax avoidance, firm value can weaken the effect of related party transactions on tax avoidance, and firm value does not have the ability to moderate the relationship between financial distress and tax avoidance.
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