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All Journal Trending: Jurnal Manajemen dan Ekonomi
Naura Virgie Azalia
Politeknik Perkapalan Negeri Surabaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Faktor-Faktor yang Memengaruhi Tax Avoidance pada Perusahaan yang Terdaftar di BEI pada Periode 2021-2025 Naura Virgie Azalia; R. A. Norromadani Yuniati; Ovi Prina Gastriani
Trending: Jurnal Manajemen dan Ekonomi Vol. 4 No. 4 (2026): Oktober: Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v4i4.7496

Abstract

Indonesia’s low tax ratio is a sign of rampant tax avoidance, occurring primarily in the energy, transportation, and logistics sectors—which have been particularly hard-hit by the pandemic and geopolitical instability. Inconsistent findings from previous studies regarding the effects of profitability, solvency, and financial distress on tax avoidance have prompted researchers to reexamine these variables while incorporating moderating variables to address gaps in the literature. This study focuses on the effects of profitability, solvency, and financial distress on tax avoidance among companies listed on the Indonesia Stock Exchange during the 2021–2025 period. Sampling was conducted using purposive sampling, resulting in a sample of 14 firms. The analysis was performed using panel data regression and Moderated Regression Analysis (MRA). The results show that profitability influences tax avoidance, but solvency and financial distress do not influence tax avoidance among the companies in the study sample. Firm size was found to be unable to moderate the effects of profitability, solvency, and financial distress on tax avoidance among companies listed on the IDX during the 2021–2025 period. This study contributes empirical evidence on the determinants of tax avoidance in sectors that are rarely examined jointly, offering insight for regulators and firm management in managing tax-related risk.
Co-Authors Ovi Prina Gastriani R. A. Norromadani Yuniati