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All Journal Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia
Dian Rahmana
KPP Madya Malang
Economics, Econometrics & Finance

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APAKAH FINANCIAL DISTRESS MEMENGARUHI PENGHINDARAN PAJAK? STUDI KASUS PADA PERUSAHAAN PUBLIK DI INDONESIA Dian Rahmana
Scientax Vol. 4 No. 1 (2022): Oktober: Sigap Hadapi Tantangan, Tangguh Kawal Pemulihan
Publisher : Direktorat Jenderal Pajak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v4i1.257

Abstract

This research aims to test factors that affect corporate tax avoidance using sample of manufacturing companies listed in the Jakarta Stock Exchange for the year period 2016-2018. It uses SPSS 22 to facilitate moderated regression analyses. The research finds that: (1) profitability has a positive and significant influence on tax avoidance; (2) leverage does not influence tax avoidance; (3) financial distress does not moderate the effect of profitability on tax avoidance; and (4) financial distress moderates the effect of leverage on tax avoidance. The findings implies that the Directorate General of Taxes can partially use profitability as a tool to measure corporate tax avoidance. Whereas leverage can be used in supervising and auditing efforts by first selecting a healthy company because the healthier the company, the greater the influence of leverage on tax gap or corporate tax avoidance.
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