PENGARUH FINANCIAL DISTRESS DAN CORPORATE RISK TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PERBANKAN

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Published: Aug 5, 2024
DOI: https://doi.org/10.36908/esha.v10i1.1115
Keywords:
Financial Distress, Corporate Risk, Tax Avoidance

Main Article Content

Ghina Kemala Dewi
Ekonomi, Institut Teknologi dan Bisnis Ahmad Dahlan
Ashar Basyir
Universitas Gunadarma

Abstract

Tax avoidance merupakan suatu strategi pajak yang agresif yang dilakukan oleh perusahaan untuk meminimalkan beban pajak. Para pelaku mengatur secara cermat dalam memanfaatkan hal-hal yang belum diatur dalam undang-undang perpajakan meskipun tindakan ini merugikan negara. Hal ini dilakukan karena perusahaan sebagai salah satu wajib pajak menganggap bahwa pajak tidak memberikan manfaat langsung sehingga perusahaan menginginkan pembayaran pajak seminimal mungkin. Penelitian ini bertujuan untuk menganalisis pengaruh financial distress dan corporate risk terhadap tax avoidance secara parsial maupun simultan. Populasi yang digunakan adalah perusahaan perbankan yang terdaftar di BEI eperiode 2019-2021. Teknik pengambilan sampel dilakukan dengan purposive sampling berdasarkan kriteria sehingga didapat jumlah sampel sebanyak 12 perusahaan. Metode analisis data yang digunakan dalam penelitian adalah analisis regresi linier berganda dengan alat yang digunakan yaitu SPSS. Hasil penelitian menunjukan bahwa secara parsial, financial distress dan corporate risk berpengaruh negatif terhadap tax avoidance. Secara simultan, financial distress dan corporate risk secara bersama-sama mempengaruhi nilai perusahaan.

Article Details

How to Cite
Dewi, G. K., & Basyir, A. (2024). PENGARUH FINANCIAL DISTRESS DAN CORPORATE RISK TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PERBANKAN. Ekonomica Sharia: Jurnal Pemikiran Dan Pengembangan Ekonomi Syariah, 10(1), 27–42. https://doi.org/10.36908/esha.v10i1.1115
Issue
Vol. 10 No. 1 (2024): Jurnal Ekonomica Sharia : Jurnal Pemikiran dan Pengembangan Ekonomi Syariah - Agustus 2024
Section
Articles 
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Dispatcher.dispatch(Object:Request) % line  281, file: PKPApplication.inc.php
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Dispatcher.dispatch(Object:Request) % line  281, file: PKPApplication.inc.php
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   PKPPageRouter.route(Object:Request) % line  143, file: Dispatcher.inc.php
Dispatcher.dispatch(Object:Request) % line  281, file: PKPApplication.inc.php
PKPApplication.execute() % line   68, file: index.php

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            PKPTemplateManager.display(frontend/pages/article.tpl) % line  292, file: ArticleHandler.inc.php
         ArticleHandler.view(Array[1], Object:Request) % line  391, file: PKPRouter.inc.php
      PKPRouter._authorizeInitializeAndCallRequest(Array[2], Object:Request, Array[1], false) % line  231, file: PKPPageRouter.inc.php
   PKPPageRouter.route(Object:Request) % line  143, file: Dispatcher.inc.php
Dispatcher.dispatch(Object:Request) % line  281, file: PKPApplication.inc.php
PKPApplication.execute() % line   68, file: index.php