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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) Jurnal Akuntansi Multiparadigma Infestasi Neo-Bis Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura Jurnal Ilmiah Pangabdhi AKRUAL: Jurnal Akuntansi SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS JOURNAL OF APPLIED ACCOUNTING AND TAXATION Management and Accounting Expose Muria Jurnal Layanan Masyarakat Society: Jurnal Pengabdian Masyarakat Indonesian Journal of Applied Accounting and Finance Jipmas : Journal Inovasi Pengabdian Masyarakat
Gita Arasy Harwida
Universitas Trunojoyo Madura
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Financial Distress Terhadap Tax Avoidance Pada Industri Sektor Konsumsi Tahun 2019-2022. Oktavia, Baytur Adistiya; Harwida, Gita Arasy
Indonesian Journal of Applied Accounting and Finance Vol. 5 No. 1 (2025): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v5i1.15200

Abstract

This research aims to provide empirical evidence regarding the influence of financial distress on tax avoidance of industrial companies in the consumption sector in 2019-2022 which are registered with BEI. There are control variables in the research, namely, capital intensity, leverage, sales growth, and firm size. This research is of a quantitative type using multiple linier analysis assisted by SPSS. The data obtained were 47 observations using the purposive sampling method. This research used 2 proxies, namely cash effective tax rate (CETR) and effective tax rate (ETR). The result of this research prove that financial distress has an affect on tax avoidance which is measured using the effective tax rate (ETR). However, the analysis of the control variables shows that using both CETR and ETR the result prove that there are differences between the two proxies. This research provides in-depth insight into factors that influence tax avoidance policies in the consumption sector. The implications of these findings can help companies and decision makers to better understand the internal and external dynamics that influence their future tax planning strategies.
Co-Authors Alim Nur Siswanti Alim Nur Siswanti, Alim Nur Bambang Haryadi Citra Lutfia Djasuli, Mohammad Elva Nuraina Faisol Faisol Fitri Ahmad Kurniawan Haryadi, Bambang Haryanto, Sendy Dwi Junaidi Junaidi Junaidi Junaidi Maya Zukhrifatil Jinan Mohamad Djasuli Mohamad Djasuli, Mohamad Muthia Tri Ardiyanti Mutiara Mutiah Niswah, Nurin Oktavia, Baytur Adistiya Rindah Febriana Suryawati Safriza, Rahma Aulia Sujatmiko Wibowo Suryadi Suryadi USWATUN HASANAH