Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Kajian Akuntansi
Salim, Farah Akmar Anor
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Corporate Financial Dynamics Under The Shadow of Financial Distress and Tax Avoidance Strategies Tullah, Dewi Sarifah; Dewi, Kusuma; Mediawati, Elis; Salim, Farah Akmar Anor; Febrian, Jan
Jurnal Kajian Akuntansi Vol 9 No 1 (2025): JUNI 2025: Article in Progress
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v9i1.10290

Abstract

An efficient and equitable tax system is vital for fostering national economic growth. However, tax avoidance remains a major challenge, particularly in the infrastructure sector which holds strategic importance. This study aims to examine the effect of thin capitalization, rentability, and operating cash flow on tax avoidance, with financial distress as a mediating variable. Using a quantitative approach with secondary data from the financial statements of 220 infrastructure firms listed on the IDX during 2019–2023, the analysis employed multiple linear regression and the Sobel test. The results indicate that all three independent variables significantly influence both financial distress and tax avoidance, directly and indirectly. Thin capitalization and operating cash flow increase tax avoidance incentives, while financial distress reduces such tendencies. These findings support agency, trade-off, and signaling theories. The study's implications highlight the need for balanced tax policy oversight and corporate financial management, especially under financial pressure. Theoretical contributions include the use of the book-tax difference proxy, while practical insights are intended for policymakers and corporate managers to formulate fair and sustainable tax strategies.
Co-Authors Dewi, Kusuma Elis Mediawati, Elis Febrian, Jan Tullah, Dewi Sarifah