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All Journal Jurnal Mahasiswa Akuntansi Samudra Jurnal Ekonomi, Manajemen, Akuntansi
Atika Ulfani
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Humanities Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Financial Distress, Thin Capitalization, Dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Atika Ulfani; Iqlima Azhar; Nur Ismanidar
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 6: September 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i6.11474

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh Financial Distress, Thin Capitalization, dan Ukuran Perusahaan Terhadap Tax Avoidance pada Perusahaan Manufaktur Sub-sektor Otomotif dan Komonen yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2019-2023. Peneliti menggunakan metode penelitian kuantitatif. Teknik yang digunakan dalam pengambilan sampel yaitu purposive sampling sesuai kriteria yang telah ditentukan. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda, uji t, uji f dan uji koefesien determinasi melalui aplikasi SPSS versi 20. Hasil analisis menunjukan bahwa Financial Distress tidak berpengaruh terhadap Tax Avoidance (sig = 0,914), Thin Capitalization berpengaruh terhadap Tax Avoidance (sig = 0,002) dan Ukuran Perusahaan tidak berpengaruh terhadap Tax Avoidance (sig = 0,303). Secara simultan, variabel Financial Distress, Thin Capitalization, dan Ukuran Perusahaan berpengaruh terhadap Tax Avoidance, dengan koefisien determinasi sebesar 19,8%. Hal ini menunjukkan bahwa variabel independen dapat menjelaskan 19,8% variasi dalam Tax Avoidance, sementara sisanya sebesar 80,2% dipengaruhi oleh faktor lain di luar penelitian ini.
PENGARUH FINANCIAL DISTRESS, THIN CAPITALIZATION, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Atika Ulfani; Azhar, Iqlima; Nurismanidar
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 6 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i6.12892

Abstract

This study aims to determine the extent of the influence of financial distress, thin capitalization, and company size on tax avoidance in automotive and component manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2023. The researcher employed a quantitative research method. The sampling technique used was purposive sampling based on predetermined criteria. The analytical techniques utilized in this study included multiple linear regression analysis, t-tests, F-tests, and determination coefficient tests using SPSS version 20. The analysis results show that Financial Distress does not affect Tax Avoidance), Thin Capitalization affects Tax Avoidance, and Company Size does not affect Tax Avoidance. Simultaneously, the variables of Financial Distress, Thin Capitalization, and Company Size affect Tax Avoidance, with a coefficient of determination of 19.8%. This indicates that the independent variables can explain 19.8% of the variation in Tax Avoidance, while the remaining 80.2% is influenced by factors outside the scope of this study. The substantial Adjusted R2 value represents a limitation of this study; therefore, it is advisable for future research to incorporate additional variables such as transfer price, institutional ownership, and profitability.
Co-Authors Azhar, Iqlima Iqlima Azhar Nur Ismanidar Nurismanidar