Examining the Relationship between Profitability, Pandemic Years, Financial Distress to Tax Avoiance

I Kadek Peri Andika; P. D’yan Yaniartha Sukartha

doi:10.24843/

Authors

I Kadek Peri Andika Faculty of Economics and Business, Udayana University, Indonesia
P. D’yan Yaniartha Sukartha Faculty of Economics and Business, Udayana University, Indonesia

DOI:

https://doi.org/10.24843/

Keywords:

Profitability, Covid-19, Financial Distress, Tax Avoidance

Abstract

The government continues to strive to optimize tax revenue, but the tax revenue target has not been achieved due to various reasons, one of which is tax evasion. The research objective is to examine the relationship between profitability, the year of the pandemic, and financial distress on tax avoidance. The research population is all issuers listed on the Indonesia Stock Exchange during the 2018-2021 period. The number of samples used is 748 companies with purposive sampling method. The research data were analyzed using multiple linear regression analysis using the Statistical Data Analysis (STATA) application. The results of the study show that profitability, the year of the pandemic and financial distress are negatively related to tax avoidance.

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