PENGARUH FINANCIAL DISTRESS DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK : COVID 19 SEBAGAI VARIABEL MODERASI
Abstract
Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh pandemi Covid-19 terhadap penghindaran pajak serta financial distress dan kualitas audit dalam memoderasi hubungan antara pandemi Covid-19 dan penghindaran pajak. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang melaporkan Enviromental, Social, Governance (ESG) dengan periode penelitian 2018-2022. Penghindaran pajak menggunakan proksi book-tax difference, finalncial distress menggunakan variabel dummy dengan menggunakan Altman Z-Score dan kualitas audit menggunakan variabel dummy dari KAP BIG 4 dan Non Big 4. Jumlah perusahaan sebanyak 24 perusahaan dengan total observasi berjumlah 79 observalsi. Hasil penelitian membuktikan bahwa kesulitan keuangan berpengaruh positif terhadap penghindaran pajak, kualitas audit berpengaruh negatif terhadap penghindaran pajak, penghindaran pajak tidak dapat dilakukan oleh perusahaan yang mengalami financial distress pada masa pandemi Covid-19 serta, penghindaran pajak tidak dapat dilakukan pada masa pandemi Covid-19 ketika perusahaan di audit oleh BIG4. Hasil penelitian ini diharapkan memberikan kontribusi bagi pembuat kebijakan dalam upaya melakukan monitoring atas perusahaan yang mengalami financial distress untuk melakukan penghindaran pajak selama masa pandemi Covid-19 serta peran dari KAP untuk membatasi penghindaran pajak yang dilakukan perusahaan pada masa pandemi Covid-19
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Published
2024-01-12
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Simanjuntak, E., & Suranta, E. (2024). PENGARUH FINANCIAL DISTRESS DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK : COVID 19 SEBAGAI VARIABEL MODERASI. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 8(1), 117-139. https://doi.org/10.31955/mea.v8i1.3648
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