PENGARUH FINANCIAL DISTRESS, GOOD CORPORATE GOVERNANCE, DAN ENVIRONMENTAL UNCERTAINTY TERHADAP TAX AVOIDANCE
(STUDI PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BEI TAHUN 2019-2023)
Keywords:
tax avoidance, financial distress, good governance, environmental uncertaintyAbstract
This study aims to examine the effect of financial distress, good
corporate governance, and environmental uncertainty on tax
avoidance. The object of this research is energy sector companies
listed on the Indonesia Stock Exchange (IDX) in 2018-2022. The
population of this study consisted of 89 energy sector companies.
The sample of this study consisted of 16 energy sector companies.
The sampling technique in this study used purposive sampling
technique. The method used in the analysis uses Partial Least Square
(PLS) - Structural Equation Modeling (SEM) data analysis and is
supported by WarpPLS 8.0 software. Based on the results of
research and discussion, it shows that the variables of fiancial
distress and managerial ownership have no effect on tax avoidance,
the variables of board size and audit committee have a negative
effect on tax avoidance and environmental uncertainty has a
positive effect on tax avoidance.
References
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
Fadillah, A. N., Dewi, S., & Karjantoro, H. (2023). Pengaruh Struktur Kepemilikan Terhadap Praktik Penghindaran Pajak pada Perusahaan di BEI. Jambura Accounting Review, 4(1), 41–55. https://doi.org/10.37905/jar.v4i1.62
Faradiza, S. A. (2019). Dampak Strategi Bisnis terhadap Penghindaran Pajak. Journal of Applied Accounting and Taxation, 4(1), 107–116. https://doi.org/10.30871/jaat.v4i1.1199
Fauzan, P. M. D., & Arsanti, I. N. F. (2021). The Effect of Financial Distress, Good Corporate Governance, and Institutional Ownership on Tax Avoidance (Empirical Study of Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange for the 2016-2019 Period). Riset Akuntansi Dan Keuangan Indonesia, 6(2), 154–165. www.idx.
Fauzan, Wardan, D. A., & Nurharjanti, N. N. (2019). The Effect of Audit Committee , Leverage , Return on Assets , Company Size , and Sales Growth on Tax Avoidance. JURNAL Riset Akuntansi Dan Keuangan Indonesia, 4(3), 171–185.
Hisa, N. P. P., & Haq, A. (2023). Pengaruh Financial Distress Dan Corporate Governance Terhadap Tax Avoidance Pada Perusahaan Sektor Aneka Industri. Jurnal Ekonomi Trisakti, 3(1), 2051–2058. https://doi.org/10.25105/jet.v3i1.15584
Huang, H., Sun, L., & Zhang, J. (2017). Environmental Uncertainty And Tax Avoidance Henry Huang , Li Sun and Joseph Zhang. Advances in Taxation, 24, 83–124. https://doi.org/10.1108/S1058-749720170000024002
Julianty, I., Agung Ulupui, I. G. K., & Nasution, H. (2023). Pengaruh Financial Distress Dan Capital Intensity Terhadap Tax Avoidance Dengan Ukuran Perusahaan Sebagai Pemoderasi. Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 18(2), 257–280. https://doi.org/10.25105/jipak.v18i2.17171
Meila, K. (2020). Pengaruh Leverage Dan Kepemilikan Manajerial Terhadap Penghindaran Pajak Dengan Transaksi Istimewa Sebagai Variabel Intervening (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2010-2016). In Search, 19, 110–125. https://doi.org/10.37278/insearch.v19i1.266
Niandari, N., Yustrianthe, R. H., & Grediani, E. (2020). Kepemilikan Manajerial dan Praktik Penghindaran Pajak Studi pada Perusahaan Manufaktur terdaftar di BEI Periode Tahun 2015-2017. Owner (Riset Dan Jurnal Akuntansi), 4(2), 459–466. https://doi.org/10.33395/owner.v4i2.275
Ogbeide, S. O., & Obaretin, O. (2018). Corporate Governance Mechanisms and Tax Aggressiveness of Listed Firms in Nigeria. AJCG ADMAA Amity Journal of Corporate Governance, 3(1), 1–12.
Puspita, V. B., & Wulandari, S. (2023). Pengaruh Komite Audit, Kulitas Audit, Ukuran Perusahaan dan Profitabilitas terhadap Tax Avoidance. J-MAS (Jurnal Manajemen Dan Sains), 8(2), 1424. https://doi.org/10.33087/jmas.v8i2.1334
Shafarani, D. A., Kushermanto, A., & Duwinaeni, I. (2022). Pengaruh Financial Distress, Leverage, dan Intensitas Aset Tetap Terhadap Tax Avoidance dengan Koneksi Politik Sebagai Variabel Moderasi. Prosiding Seminar Nasional FEB Unikal 2022, 638–648.
Siburian, T. M., & Siagian, H. L. (2021). Pengaruh Financial Distress, Ukuran Perusahaan, Dan Kepemilikan Institusional Terhadap Tax Avoidance Pada Perusahaan Manufaktur Sub Sektor Food and Bavarage Yang Terdaftar Di Bei Tahun 2016-2020. JIMEA (Jurnal Ilmiah Manajemen, Ekonomi, Dan Akuntansi), Vol. 5 No.(2), 78–89.
Swandewi, N. P., & Noviari, N. (2020). Pengaruh Financial Distress dan Konservatisme Akuntansi pada Tax Avoidance. E-Jurnal Akuntansi, 30(7), 1670–1683.
Taufik, M., & Muliana. (2021). Pengaruh Financial Distress Terhadap Tax Avoidance Pada Perusahaan Yang Terdaftar Di Indeks Lq45. Conference on Management, Business, Innovation, Education and Social Science, 1(1), 1376–1384.
Tebiono, J. N., & Sukadana, I. B. N. (2019). Faktor-Faktor Yang Mempengaruhi Tax Avoidance Perusahaan Manufaktur Yang Terdaftar Di BEI. Jurnal Bisnis Dan Akuntansi, 21(1a-2), 121–130. https://doi.org/10.24912/jpa.v3i4.14966
Utami Andini. (2023). Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, Ukuran Direksi, Proporsi Dewan Komisaris Independen dan Komite Audit Terhadap Penghindaran Pajak. JIIP (Jurnal Ilmiah Ilmu Pendidikan), 6(6), 4288–4302.
Yunawati, S. (2019). Pengaruh Komite Audit Dan Kualitas Audit Terhadap Penghindaran Pajak. Jurnal AKPEM, 1–7.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Copyright @2023. This is an open-access article distributed under the terms of the Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License (http://creativecommons.org/licenses/by-nc-sa/4.0/) which permits unrestricted non-commercial used, distribution and reproduction in any medium
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
