Financial Distress, Profitability, Capital Intensity and Tax Avoidance

  • Jean Stevany Matitaputty Accounting Department, Faculty of Economics and Business, Universitas Kristen Satya Wacana
  • Raihan Gilang Ramadhan Accounting Department, Faculty of Economics and Business, Universitas Kristen Satya Wacana

Abstract

This study aims to investigate the effect of financial distress, profitability, and capital intensity on tax avoidance using a quantitative approach with secondary data. The data were collected through purposive sampling of companies listed in the LQ45 ranking on the Indonesia Stock Exchange over a period of three years from 2019 to 2021. The results indicate that financial distress, as measured by Z-score, has a positive effect on tax avoidance, while profitability and capital intensity have a negative effect on tax avoidance, as measured by Cash Effective Tax Rate (CETR). This research contributes to the body of knowledge in the field of taxation, specifically in the area of tax avoidance.

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Published
2023-06-03
How to Cite
MATITAPUTTY, Jean Stevany; RAMADHAN, Raihan Gilang. Financial Distress, Profitability, Capital Intensity and Tax Avoidance. SAR (Soedirman Accounting Review) : Journal of Accounting and Business, [S.l.], v. 8, n. 1, p. 32-42, june 2023. ISSN 2598-0718. Available at: <https://jos.unsoed.ac.id/index.php/sar/article/view/8246>. Date accessed: 19 mar. 2025. doi: https://doi.org/10.32424/1.sar.2023.8.1.8246.
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Articles

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