Financial Distress Memoderasi Pengaruh Profitabilitas dan Leverage terhadap Tax Avoidance

Sandra Putri Ningrum Ngau (Universitas Cenderawasih)
Yohanes Cores Seralurin (Universitas Cenderawasih)
Kurniawan Patma (Universitas Cenderawasih)
Victor Pattiasina (Universitas Yapis Papua)

Kompartemen : Jurnal Ilmiah Akuntansi
Vol. 23 No. 1 (2025): KOMPARTEMEN, Vol 23 No 1, Maret 2025

This research aims to examine the effect of profitability and leverage on tax avoidance by adding financial distress as a moderator. This study uses a sample of construction companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2023. The test was conducted using SEM PLS with the help of SmartPLS 4. The results of this study are: (1) profitability has a positive effect on corporate tax avoidance; (2) leverage has no effect on corporate tax avoidance; (3) financial distress is unable to moderate the effect of profitability on corporate tax avoidance; (4) financial distress is unable to moderate the effect of leverage on corporate tax avoidance. The results of this study imply that profitability can partially be a tool for the Directorate General of Taxes to measure tax avoidance by companies.