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All Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business
Raihan Gilang Ramadhan
Accounting Department, Faculty of Economics and Business, Universitas Kristen Satya Wacana
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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FINANCIAL DISTRESS, PROFITABILITY, CAPITAL INTENSITY AND TAX AVOIDANCE Jean Stevany Matitaputty; Raihan Gilang Ramadhan
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 8 No 1 (2023): June 2023
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2023.8.1.8246

Abstract

This study aims to investigate the effect of financial distress, profitability, and capital intensity on tax avoidance using a quantitative approach with secondary data. The data were collected through purposive sampling of companies listed in the LQ45 ranking on the Indonesia Stock Exchange over a period of three years from 2019 to 2021. The results indicate that financial distress, as measured by Z-score, has a positive effect on tax avoidance, while profitability and capital intensity have a negative effect on tax avoidance, as measured by Cash Effective Tax Rate (CETR). This research contributes to the body of knowledge in the field of taxation, specifically in the area of tax avoidance.
Co-Authors Jean Stevany Matitaputty