PENGARUH FINANCIAL DISTRESS, INSENTIF TUNNELING DAN KOMPENSASI RUGI FISKAL TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE)

Abstract

This study aimed to analyze the effect of Financial Distress, Tunneling Incentives, and Fiscal Loss Compensation on Tax Avoidance in the Real Estate Sector Industry listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. In this study, the Financial Distress variable was measured using the Springate model, Tunneling Incentives were measured by Foreign Ownership, and Fiscal Loss Compensation was measured using the Dummy variable, while tax evasion was measured using the Effective Tax Rate (ETR). The method used is purposive sampling. The number of samples used in this study were 26 real estate and property companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. The type of data used is secondary data sourced from financial reports and annual reports. The data analysis method used is multiple linear regression analysis. The results of hypothesis testing show that simultaneously Financial Distress, Tunneling Incentives, and Fiscal Loss Compensation have a significant effect on tax avoidance. Financial Distress and Tunneling Incentives partially have a negative and significant effect on tax avoidance. while Partial Fiscal Loss Compensation does not have a significant effect on tax avoidance.