Financial Distress Memoderasi Pengaruh Profitabilitas dan Leverage terhadap Tax Avoidance
DOI:
https://doi.org/10.30595/kompartemen.v23i1.23055Keywords:
Financial Distress, Leverage, Profitability, Tax AvoidanceAbstract
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.
References
Aditya, D. K. (2019). Pentingnya Pembayaran Pajak untuk Negara. PT Mitra Pajakku. https://www.pajakku.com/read/5da03b54b01c4b456747b729/Pentingnya-PembayaranPajak-untuk-Negara
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/10.1016/0749-5978(91)90020-T
Bandaro, L. A. S., & Ariyanto, S. (2020). Pengaruh Profitabilitas, Ukuran Perusahaan, Leverage, Kepemilikan Manajerial Dan Capital Intensity Ratio Terhadap Tax Avoidance. Ultimaccounting: Jurnal Ilmu Akuntansi, 12(2), 320–331. https://doi.org/10.31937/akuntansi.v12i2.1883
Birken, E. G., & Curry, B. (2021). Understanding Return On Assets (ROA). Forbes Advisor. https://www.forbes.com/advisor/investing/roa-return-on-assets/
Brondolo, J. (2009). Collecting Taxes During an Economic Crisis: Challenges and Policy Options. IMF Staff Position Notes, 2009(17), 2. https://doi.org/10.5089/9781462339440.004
Chen, S., Chen, X., Cheng, Q., & Shevlin, T. (2010). Are family firms more tax aggressive than non-family firms? Journal of Financial Economics, 95(1), 41–61. https://doi.org/https://doi.org/10.1016/j.jfineco.2009.02.003
Devi, N. S. (2016). Pengaruh Size Company, Profitabilitas dan Likuiditas Terhadap Tax Avoidance Dengan Struktur Modal Sebagai Variabel Intervening Pada Bank Umum Syariah di Indonesia Periode 2016-2020. 22–30.
Dewi, M. (2017). Penggunaan Analisis Rasio Likuiditas dan Solvabilitas untuk Mengukur Kinerja Keuangan di PT. Aneka Tambang Tbk. Jurnal Penelitian Ekonomi Akuntansi (JENSI), 1(1), 44–48.
DJP. (2018). Surat Edaran Direktur Jenderal Pajak Nomor SE-15/PJ/2018 tentang Kebijakan Pemeriksaan (p. 5).
Dwijayanti, P. F. (2010). Dampak dan Prediksi dari Financul Distress serta Solusi untuk Mengatasi Financial Distress. Jurnal Akuntansi Kontemporer, 2(2), 91–205. https://doi.org/https://doi.org/10.33508/jako.v2i2.1022
Fadhila, N., & Andayani, S. (2022). Pengaruh Financial Distress, Profitabilitas, dan Leverage terhadap Tax Avoidance. Owner, 6(4), 3489–3500. https://doi.org/10.33395/owner.v6i4.1211
Ghozali, I., & Latan, H. (2015). Partial Least Squares: Konsep, Teknik dan Aplikasi Menggunakan Program SmartPLS 3.0 (Edisi Ke 2). Badan Penerbit Universitas Diponegoro.
Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2017). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM). Thousand Oaks. Sage, 165.
Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to use and how to report the results of PLS-SEM. European Business Review, 31(1), 2–24. https://doi.org/10.1108/EBR-11-2018-0203
Hanlon, M., & Heitzman, S. (2010). A review of tax research. Journal of Accounting and Economics, 50(2–3), 127–178. https://doi.org/10.1016/j.jacceco.2010.09.002
Hastuti, R. T. (2018). Analisis Komparasi Model Prediksi Financial Distress Altman, Springate, Grover Dan Ohlson Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2013. Jurnal Ekonomi, 20(3), 446. https://doi.org/10.24912/je.v20i3.405
Hermawan, S., Sudradjat, S., & Amyar, F. (2021). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan Terhadap Tax Avoidance Perusahaan Property dan Real Estate. Jurnal Ilmiah Akuntansi Kesatuan, 9(2), 359–372. https://doi.org/10.37641/jiakes.v9i2.873
Hirawati, H. (2018). Analisis Prediksi Financial Distress Berdasarkan Model Altman Dan Grover Pada Perusahaan Manufacktur Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Riset Ekonomi Manajemen (REKOMEN), 2(1), 95–104. https://doi.org/10.31002/rn.v2i1.966
Husnan, S., & Pudjiastuti, E. (2002). Dasar-Dasar Manajemen Keuangan. Edisi Ketiga. UPP AMP YKPN.
Ikrimah, F. (2023). Financial Distress Memoderasi Pengaruh Profitabilitas dan Leverage terhadap Tax Avoidance. Skripsi Universitas Islam Negeri Maulana Malik Ibrahim
Irwansyah, Lestari, Y., & Adam, N. F. (2020). Pengaruh ukuran perusahaan dan leverage terhadap agency cost pada perusahaan otomotif yang terdaftar di bursa efek indonesia. Inovasi, 16(2), 259–267. https://doi.org/https://doi.org/10.30872/jinv.v16i2.8375
Jogiyanto, H., & Abdillah, W. (2011). Partial least square (PLS) : alternatif structural equation modeling (SEM) dalam penelitian bisnis.
Koch, A. S. (2005). Financial Distress and the Credibility of Management Earnings Forecasts. SSRN Electronic Journal, October. https://doi.org/10.2139/ssrn.415580
Lathifa, D. (2019). Hubungan Tax Avoidance, Tax Planning, Tax Evasion & Anti Avoidance Rule. OnlinePajak.
Masrurroch, L. R., Nurlaela, S., & Fajri, R. N. (2021). Pengaruh profitabilitas , komisaris independen , leverage , ukuran perusahaan dan intensitas modal terhadap tax avoidance. Inovasi, 17(1), 82–93. https://doi.org/https://doi.org/10.30872/jinv.v17i1.9098
Maulani, A. R., Norisanti, N., & Sunarya, E. (2021). Pengaruh Profitabilitas dan Leverage terhadap Penghindaran Pajak (Tax Avoidance) pada Masa Pandemi Covid-19. Journal of Economics, Business, & Accountancy Ventura, 5, 125–131. https://doi.org/https://doi.org/10.31539/costing.v5i1.2336
Ngadiman, N., & Puspitasari, C. (2017). Pengaruh Leverage, Kepemilikan Institusional, Dan Ukuran Perusahaan Terhadap Penghindaran Pajak (Tax Avoidance) Pada Perusahaan Sektor Manufaktur Yang Terdaftar Di Bursa Efek Indonesia 2010-2012. Jurnal Akuntansi, 18(3), 408–421. https://doi.org/10.24912/ja.v18i3.273
Pertiwi, K. S. (2020). Analisis Keakuratan Metode Altman Z-Score, Springate, Grover, dan Zmijewski dalam Memprediksi Financial Distress pada Perusahaan Asuransi di Indonesia. Skripsi, 168.
Prasetianingtias, E., & Kusumowati, D. (2019). Analisis Perbandingan Model Altman, Grover, Zmijewski Dan Springate Sebagai Prediksi Financial Distress. Jurnal Akuntansi Dan Perpajakan, 5(1), 1–3. https://doi.org/10.26905/ap.v5i1.3072
Prihanthini, N.M.E.D., Sari, M.M.R. (2013). Prediksi kebangkrutan dengan model Grover, Altman, Z Score, Springate dan Zwijewski pada perusahaan Food and Beverage di Bursa Efek Indonesia. E Jurnal Akuntansi Universitas Udayana, 5(2), 417-435
Putri, C. L., & Febrianty, M. (2016). Pengaruh capital intensity ratio, inventory intensity ratio, ownership strucutre dan profitability terhadap effective tax rate (ETR) (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011 -2014). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 1(1), 1.
Putri, W. A., & Halmawati, H. (2023). Pengaruh Profitabilitas, Leverage, dan Tata Kelola Perusahaan terhadap Tax Avoidance: Studi Empiris Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia. Jurnal Eksplorasi Akuntansi, 5(1), 176–192. https://doi.org/10.24036/jea.v5i1.701
Rahmana, D. (2022). Apakah Financial Distress Memengaruhi Penghindaran Pajak? Studi Kasus Pada Perusahaan Publik di Indonesia. Scientax, 4(1), 24–42. https://doi.org/10.52869/st.v4i1.257
Rakhmawati, I., & Restuti, D. P. (2022). Profitability, Leverage, dan Tax Avoidance Perusahaan Tambang di Indonesia. Aktsar Jurnal Akuntansi Syariah, 5(2), 164–181. https://doi.org/10.21043/aktsar.v5i2.17146
Sarstedt, M., Ringle, C. M., & Hair, J. F. (2021). Partial least squares structural equation modeling. In In Handbook of market research. In Handbook of Market Research (Issue July). Springer International Publishing. https://doi.org/10.1007/978-3-319-05542-8
Setiawan, D. A. (2021). Aplikasi CRM TP Bakal Mudahkan Pengawasan Transaksi Hubungan Istimewa. DDTC News. https://news.ddtc.co.id/aplikasi-crm-tp-bakal-mudahkan-pengawasan-transaksi-hubungan-istimewa-32142
Shapiro, S. P. (2005). Agency theory. Annual Review of Sociology, 31, 263–284. https://doi.org/10.1146/annurev.soc.31.041304.122159
Sidik, S. (2020, May). Emiten dari Sektor ini Paling Sengsara Hadapi Efek COVID-19. CNBC Indonesia.
Sugiyono. (2016). Metode Penelitian Kuantitatif, Kualitatif dan R&D. PT Alfabet.
Utama, C., & Utama, S. (2013). Corporate governance, size and disclosure of related party transactions, and firm value: Indonesia evidence. International Journal of Disclosure and Governance, 11, 341–365. https://doi.org/https://doi.org/10.1057/jdg.2013.23
Zinn, D. (2021). Return on Assets: How ROA can help you assess how much bang a company is getting for its buck. Business Insider. https://www.businessinsider.com/personal-finance/return-on-assets
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Sandra Putri Ningrum Ngau, Yohanes Cores Seralurin, Kurniawan Patma, Victor Pattiasina
This work is licensed under a Creative Commons Attribution 4.0 International License.
Copyright
You are free to:
Share — copy and redistribute the material in any medium or format for any purpose, even commercially.
Adapt — remix, transform, and build upon the material for any purpose, even commercially.
The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
Attribution — You must give appropriate credit appropriate credit, provide a link to the license, and indicate if changes were made . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
License
1. License to Publish
The article will be governed by the Attribution 4.0 International (CC BY 4.0). The author hereby grants Kompartemen an exclusive publishing and distribution license in the manuscript include tables, illustrations or other material submitted for publication as part of the manuscript (the “Article”) in print, electronic and all other media (whether now known or later developed), in any form, in all languages, throughout the world, for the full term of copyright, and the right to license others to do the same, effective when the article is accepted for publication. This license includes the right to enforce the rights granted hereunder against third parties.
2. Author’s Warranties
The author warrants that the article is original, written by stated author/s, has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3. User Rights
Under the Creative Commons Attribution 4.0 International (CC BY 4.0) license, the author(s) and users are free to share (copy and redistribute the material in any medium or format for any purpose, even commercially.) and adapt (remix, transform, and build upon the material for any purpose, even commercially.). Users must give appropriate credit, provide a link to the license, and indicate if changes were made.
4. Rights of Authors
Authors retain the following rights:
Copyright, and other proprietary rights relating to the article, such as patent rights,
The right to use the substance of the article in future own works, including lectures and books,
The right to reproduce the article for own purposes, provided the copies are not offered for sale, and
The right to self-archive the article.
5. Co-Authorship
If the article was prepared jointly with other authors, the signatory of this form warrants that he/she has been authorized by all co-authors to sign this agreement on their behalf, and agrees to inform his/her co-authors of the terms of this agreement.
6. Royalties
This agreement entitles the author to no royalties or other fees. To such extent as legally permissible, the author waives his or her right to collect royalties relative to the article in respect of any use of the article by Kompartemen or its sublicensee.
7. Miscellaneous
Kompartemen will publish the article (or have it published) in the Journal if the article’s editorial process is successfully completed and Kompartemen or its sublicensee has become obligated to have the article published. Kompartemen Experiences may conform the article to a style of punctuation, spelling, capitalization, and usage that it deems appropriate.
