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All Journal Signifikan : Jurnal Ilmu Ekonomi AKRUAL: Jurnal Akuntansi JPP IPTEK (Jurnal Pengabdian dan Penerapan IPTEK) Media Mahardhika Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Akuntansi : Jurnal Akuntansi Integratif Journal of Community Development Economic Reviews Journal SENTRI: Jurnal Riset Ilmiah Jurnal Indonesia Sosial Sains Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Journal of Culture Accounting and Auditing Journal of Social Comunity Services Journal of Accounting and Financial Issue Ekomania INCOME : Jurnal Akuntansi dan Keuangan International Journal of Accounting Innovation International Journal of Business, Law and Political Science
Eva Wany, Eva
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Aerospace Engineering Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Nursing Physics Public Health Social Sciences Other

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Journal : Economic Reviews Journal

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The Effect of Environmental Uncertainty and Financial Distress on Tax Avoidance with Business Strategy as a Moderating Variable: Case Study of Manufacturing Companies in 2021 to 2023 Akhsan, Abdillah; Wany, Eva; Yuliarini, Sarah
Economic Reviews Journal Vol. 5 No. 1 (2026): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v5i1.1085

Abstract

This study aims to analyze the influence of financial distress and environmental uncertainty on tax avoidance. As well as analyzing the moderation effect of business strategies on the influence of financial distress and environmental uncertainty on tax avoidance. This study includes quantitative research, the population is a manufacturing company in IDX in 2021 – 2023, the determination of samples uses purposive sampling. The sample is 81 companies. Using secondary data. Data analysis uses Moderated Regression Analysis (MRA). The results of the study concluded that financial distress had a significant effect on tax avoidance in manufacturing companies in 2021 – 2023. However, environmental uncertainty has no effect on tax avoidance in manufacturing companies in 2021 – 2023 while business strategy moderates the influence of environmental uncertainty and financial distress on tax avoidance in manufacturing companies in 2021 – 2023.
Co-Authors Abidin, Khoirul Aghniyah, Dwi Damayanti Agustin, Tyssa Amelia Vega Akhsan, Abdillah Aryanti, Novina Astuti, Suryani Yuli Budi Prayitno Budi Prayitno Caroline, Elizabeth Devi Febrianti Hernanda, Pratika Iman Supriadi Imawan, Amrizal Indahwati Ira Megasyara Junjunan, Mochammad Ilyas Kholidiah ,, Kholidiah Kristorio, Kevin Kusuma, Gabriella Kusuma, Nyo Tersa Dofora Kusumandaru, Hayudian Lating, Ade Irma Suryani Maharani, Diva Maharani, Kendra Dima Puspa Malludin Marhaenis Handoko Putro, Guruh Masadah, Ninik Matalata, Widi Putri Pertiwi, Aulia Citra Pradika, Akbar Widya Prayitno , Budi Prayitno, Budi Prayitno Purwitasari, Fadilla PUTRI, NATASHA Putro, Guruh Marhaenis Handoko Sarah Yuliarini, Sarah Siti Asiah Murni, Siti Widayati, Lilis Widjaja1, Ardhimas Tegar Wijaya, Aldian Jodi Pemana Wona, Gloria Petronela Yudhanto, Bobby Yustie, Renta Yustisie, Renta