Pengaruh thin capitalization dan financial distress terhadap tax avoidance sebelum dan pada periode covid-19

Larasati, Meiditya (2022) Pengaruh thin capitalization dan financial distress terhadap tax avoidance sebelum dan pada periode covid-19. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini dilakukan untuk menganalisis, mengamati dan menguji thin capitalization, financial distress terhadap tax Avoidance pada perusahaan yang terdaftar pada BEI pada tahun 2018-2020. Jumlah sampel yang digunakan pada penelitian ini yaitu sebanyak 312 sampel selama 3 tahun yang diambil dari S&P Market Intelligence. Berdasarkan pemilihan sampel menggunakan metode purposive sampling maka terdapat 312 sampel yang memenuhi kriteria. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan bantuan program statistic STATA. Hasil penelitian menemukan bahwa thin capitalization berpengaruh positif terhadap tax avoidance dalam pengujian ditemukan hal yang sesuai karenakan upaya thin capitalization yaitu pembiayaan dengan hutang cenderung lebih menguntungkan bagi perusahaan, financial distress berpengaruh positif terhadap tax avoidance yang dikarenakan keadaan keuangan perusahaan yang buruk membulatkan niat perusahaan untuk melakukan penghindaran pajak, sedangkan thin capitalization pada periode covid-19 semakin berpengaruh negatif terhadap tax avoidance pada penelitian ditemukan hal yang sama dimana keadaan krisis yang sedang dialami hampir semua perusahaan yang merupakan dampak dari pandemi Covid-19 oleh karena itu, perusahaan melakukan lebih focus untuk membenahi cashflow nya. Dan financial distress pada periode covid-19 semakin berpengaruh positif terhadap tax avoidance dalam penelitian ditemukan bahwa perusahaan yang mengalami financial distress dan mereka lebih memilih untuk melakukan usaha penghindaran pajak karena kekhawatiran perusahaan akan bertambahnya beban pajak yang justru makin memberatkan keuangan perusahaan./This research was conducted to analyze, observe and test the effect of thin capitalization, financial distress on tax avoidance in companies listed on the S&P Market Intelligence in 2018-2020. The number of samples used in this research were 312 samples for 3 years which were taken from S&P Market Intelligence. Based on the selection of samples using purposive sampling method, there are 312 samples that meet the criteria. The analytical method used in this research is multiple linear regression analysis with the help of the STATA statistical program. The results of the study found that thin capitalization had a positive effect on tax avoidance. In the test, it was found that the appropriate thing was because thin capitalization efforts, namely financing with debt tended to be more profitable for the company, financial distress had a positive effect on tax avoidance due to the company's bad financial condition, which rounded the company's intention to do so. tax avoidance, while thin capitalization in the covid-19 period increasingly had a negative effect on tax avoidance, the research found the same thing where the crisis situation that was being experienced by almost all companies was the impact of the Covid-19 pandemic, therefore, companies focused more on fixing its cash flow. And financial distress in the covid-19 period has an increasingly positive effect on tax avoidance, in the study it was found that companies experiencing financial distress and they prefer to undertake tax avoidance efforts because of concerns that the company will increase the tax burden which will actually burden the company's finances.

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