Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Kompartemen : Jurnal Ilmiah Akuntansi
Sandra Putri Ningrum Ngau
Universitas Cenderawasih
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Financial Distress Memoderasi Pengaruh Profitabilitas dan Leverage terhadap Tax Avoidance Sandra Putri Ningrum Ngau; Yohanes Cores Seralurin; Kurniawan Patma; Victor Pattiasina
Kompartemen : Jurnal Ilmiah Akuntansi Vol. 23 No. 1 (2025): KOMPARTEMEN, Vol 23 No 1, Maret 2025
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v23i1.23055

Abstract

This research aims to examine the effect of profitability and leverage on tax avoidance by adding financial distress as a moderator. This study uses a sample of construction companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2023. The test was conducted using SEM PLS with the help of SmartPLS 4. The results of this study are: (1) profitability has a positive effect on corporate tax avoidance; (2) leverage has no effect on corporate tax avoidance; (3) financial distress is unable to moderate the effect of profitability on corporate tax avoidance; (4) financial distress is unable to moderate the effect of leverage on corporate tax avoidance. The results of this study imply that profitability can partially be a tool for the Directorate General of Taxes to measure tax avoidance by companies.
Co-Authors Kurniawan Patma Victor Pattiasina Yohanes Cores Seralurin