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All Journal Akuisisi : Jurnal Akuntansi Jurnal Akuntansi Aktual Jurnal Mitra Manajemen Kompartemen : Jurnal Ilmiah Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Jurnal Bisnis dan Akuntansi Jurnal Riset Akuntansi Kontemporer Inkubis: Jurnal Ekonomi dan Bisnis Jurnal Akuntansi
KURNIA KURNIA
Universitas Telkom
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Financial Distress, Capital Intensity, Sales Growth, and Tax Avoidance: Profitability as a Moderator in IDX Energy Firms, 2019–2024 Nuraini Nuraini; Kurnia Kurnia
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 3 (2026): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v8i3.406

Abstract

Background: Tax avoidance is a lawful strategy used by firms to manage tax obligations by utilizing available gaps within taxation regulations. Previous studies have shown inconsistent findings regarding the effects of financial distress, capital intensity, and sales growth on tax avoidance. Additionally, empirical evidence regarding the moderating role of profitability in the relationship between financial distress and tax avoidance among Indonesian energy-sector firms remains limited. Objective: This study aims to examine the effects of financial distress, capital intensity, and sales growth on tax avoidance and to investigate the moderating role of profitability in the relationship between financial distress and tax avoidance among energy-sector firms listed on the Indonesia Stock Exchange during 2019–2024. Methods: A quantitative approach was applied using panel data regression and Moderated Regression Analysis (MRA). The sample consisted of 23 energy-sector firms selected through purposive sampling, generating 124 firm-year observations after outlier removal. Data analysis was conducted using the Random Effects Model (REM) with EViews 13. Results: The findings reveal that financial distress and capital intensity have positive and significant effects on tax avoidance, while sales growth has a negative and significant effect. Profitability significantly moderates the relationship between financial distress and tax avoidance by weakening the positive effect of financial distress on tax avoidance. Conclusion: Financial distress, capital intensity, and sales growth are significant factors influencing tax avoidance among Indonesian energy-sector firms. Profitability reduces firms’ tendency to engage in tax avoidance when experiencing financial distress.
Pengaruh Ukuran Dewan Komisaris, Gender Diversity pada Dewan, dan Kualitas Auditor Eksternal terhadap Agresivitas Pajak (Studi pada Perusahaan Sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017) Desi Ambarsari; Dudi Pratomo; Kurnia Kurnia
Kompartemen : Jurnal Ilmiah Akuntansi Vol. 17 No. 2 (2019): KOMPARTEMEN, Vol 17 No 2, September 2019
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v17i2.3809

Abstract

This study aims to analyze board of commissioner size, gender diversity in boards, external auditor quality, and tax aggressiveness on property and real estate sector companies listed in Indonesia Stock Exchange (IDX) in the period of 2013-2017. In addition, to analyze the effect simultaneously and partially between board of commissioner size, gender diversity in boards, and external auditor quality against tax aggressiveness in property and real estate sector companies listed in Indonesia Stock Exchange (IDX) in the period of 2013-2017.The analytical method used is descriptive statistical test and panel data regression analysis using Eviews version 10. The technique of selecting the sample used is purposive sampling and obtained 28 property and real estate companies with a period of research for five years in 2013-2017 so obtained 140 units sample in this research.The results of this study also show that simultaneously the Board of Commissioners Size, Gender Diversity on the Board, and the Quality of External Auditors influence Tax Aggressiveness in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2017 period. Partially Gender Diversity on the Board has a negative effect on Tax Aggressiveness, while Board of Commissioners Size and External Auditor Quality have no effect.Keywords: Tax Aggressiveness, Board of Commissioner Size, Gender Diversity in Boards, External Auditor Quality
Co-Authors Afifa Rizky Putri Aretha Xaviera Aretha Xaviera Desi Ambarsari Desi Ambarsari Diza Amalia Dudi Pratomo Ethika Suri Marefsi Febrial Pratama Isykarima Khaleda Zia Kadek Saptaria Wagisuwari Muhammad Muslih Nahda Paramitha Nuraini Nuraini Velly Vionita Wahdan Arum Inawati