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Fauzan Fauzan
Universitas Muhammadiyah Surakarta, Surakarta, Indonesia
Economics, Econometrics & Finance

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The Effect of Leverage, Financial Distress, and Transfer Pricing on Tax Avoidance (Empirical Study on Energy Sector Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2018–2022 Period) Seffi Aulia Dinda Pratiwi; Fauzan Fauzan
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i1.6073

Abstract

This research explores how leverage, financial distress, and transfer pricing influence tax avoidance within energy sector manufacturing firms listed on the Indonesia Stock Exchange (IDX) during the period from 2018 to 2022. The energy sector in Indonesia is particularly relevant due to its significant role in the national economy, characterized by complex regulatory environments, high capital requirements, and tax incentives that may encourage aggressive tax avoidance strategies. The study applies multiple linear regression analysis to assess the impact of these independent variables on tax avoidance. It controls for potential confounding factors such as firm size, profitability, and ownership structure to ensure the robustness of the results. The findings reveal that leverage has a significant impact on tax avoidance, while financial distress and transfer pricing do not demonstrate a notable effect. This study also considers the potential influence of regulatory changes and economic events during the study period, including tax reforms and shifts in government policies that may have affected tax behavior. The results indicate that leverage plays an essential role in shaping tax avoidance strategies, whereas financial distress and transfer pricing do not directly affect tax avoidance behaviors in the context of energy sector companies during the specified period. This research emphasizes the critical role of leverage in influencing tax avoidance practices and highlights the unique characteristics of the Indonesian energy sector that shape corporate tax behaviors.
The Influence of Profitability, Sales Growth, Asset Structure, and Liquidity on Capital Structure in Food and Beverage Sub-Sector Companies Listed on the Indonesia Stock Exchange 2021-2023 Desi Syafitri; Fauzan Fauzan
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6498

Abstract

This study examines the influence of profitability, sales growth, asset structure, and liquidity on capital structure in food and beverage sub-sector companies listed on the Indonesia Stock Exchange from 2021 to 2023. A quantitative research approach is employed using secondary data from financial reports obtained through documentation techniques. The sample selection follows purposive sampling criteria, ensuring data completeness and consistency. Capital structure, measured by the Debt to Equity Ratio (DER), serves as the dependent variable, while independent variables include profitability, sales growth, asset structure, and liquidity. The research methodology encompasses descriptive statistics, classical assumption tests (normality, multicollinearity, homoscedasticity), multiple linear regression analysis, and hypothesis testing. The results indicate that profitability and sales growth significantly influence capital structure, supporting H1 and H2. Conversely, asset structure does not exhibit a significant effect, leading to the rejection of H3. Liquidity significantly impacts capital structure, confirming H4.
Co-Authors Desi Syafitri Seffi Aulia Dinda Pratiwi