Pengaruh Financial Distress, Capital Intensity, dan Leverage Terhadap Tax Avoidance

Studi Empiris Pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2017-2022

Abstract

The research aims to examine the effect of financial distress, capital intensity and leverage on tax avoidance. The dependent variable in this study is tax avoidance, while the independent variables are financial distress, capital intensity, and leverage. This research is a quantitative study using secondary data from the annual financial statements of mining sector companies listed on the Indonesia Stock Exchange during the period 2017-2022. The research subjects are mining sector companies listed on the Indonesia Stock Exchange during the period 2017-2022, with a total sample of 102 observations selected using the purposive sampling method. Based on the results of the study, the partial results showed that financial distress had a significant effect on tax avoidance of 1.47%, capital intensity had a significant effect on tax avoidance of 13.70%, and leverage had a significant effect on tax avoidance of 3.89%. While together, financial distress, capital intensity and leverage have a significant effect on tax avoidance of 19.92%.