Peran Financial Distress, Firm Size, dan Capital Intensity terhadap Tax Avoidance Sektor Transportasi dan Logistik
DOI:
https://doi.org/10.30640/akuntansi45.v7i1.6612Keywords:
Capital Intensity, Financial Distress, Firm Size, Tax Avoidance, Transportation and LogisticsAbstract
This research examines the effect of financial distress, firm size, and capital intensity on tax avoidance in transportation and logistics companies during the 2020–2024 period. The research is motivated by the low tax ratio in Indonesia despite increasing Gross Domestic Product (GDP) and tax revenues, indicating a gap between potential and actual tax collection partly influenced by tax avoidance practices. This research adopt a quantitative approach utilizing secondary data taken from the financial statements of companies registered on the IDX. The sample was determined through purposive sampling, and the data were processed using multiple linear regression. The findings indicated that financial distress and firm size have a significant negative impact on tax avoidance, while capital intensity has a significant positive effect. Simultaneously, all variables significantly influence tax avoidance, with an Adjusted R² value of 55%. These findings imply that companies experiencing financial pressure and greater public scrutiny tend to be more cautious in tax management, whereas higher investment in fixed assets provides opportunities for tax planning through depreciation. Therefore, tax avoidance behavior is influenced by financial conditions, firm characteristics, and asset structure.
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