Economic Reviews Journal
Vol. 5 No. 1 (2026): Economic Reviews Journal

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 (Unknown)
Wany, Eva (Unknown)
Yuliarini, Sarah (Unknown)

Article Info

Publish Date
23 Feb 2026

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.

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Journal Info
Economic Reviews Journal
Website

Abbrev

mrj

Publisher

Masyarakat Ekonomi Syariah Bogor

Subject

Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

Economic Reviews Journal  is a scientific journal published by Masyarakat Ekonomi Syariah Bogor in collaboration with Ikatan Ahli Ekonomi Islam, Institut Agama Islam Nasional Laa Roiba Bogor, and Intellectual Association for Islamic Studies (IAFORIS) . This journal contains scientific papers from ...