Peran Financial Distress dalam Pengaruh Konservatisme Akuntansi terhadap Tax Avoidance

Abstract

Penelitian terkait pengaruh konservatisme akuntansi terhadap tax avoidance telah banyak dilakukan namun belum mempertimbangkan peran financial distress dalam pengaruh tersebut. Penelitian bertujuan untuk menguji pengaruh konservatisme akuntansi terhadap tax avoidance yang dimoderasi oleh financial distress. Penelitian ini merupakan penelitian kuantitatif pada perusahaan sektor barang baku yang terdaftar di BEI pada periode 2015-2019. Jumlah sampel sebanyak 56 sampel dari 95 populasi diperoleh melalui teknik purposive sampling. Data penelitian merupakan data sekunder berupa laporan keuangan dan laporan tahunan masing-masing perusahaan dan dianalisis menggunakan MRA (Moderated Regression Analysis). Hasil penelitian menunjukkan bahwa konservatisme akuntansi berpengaruh positif tidak signifikan terhadap tax avoidance dan financial distress akhirnya tidak mampu memoderasi pengaruh konservatisme akuntansi terhadap tax avoidance.

Many studies about the influence of accounting conservatism on tax avoidance have been carried out but have not considered the role of financial distress in this influence. This study aims to examine the effect of accounting conservatism on tax avoidance moderated by financial distress. This research is quantitative research on raw goods sector companies listed on the IDX in the 2015-2019 period. A total of 56 samples from 95 populations were obtained through purposive sampling technique. Research data is secondary data in the form of financial statements and annual reports of each company and analyzed using MRA (Moderated Regression Analysis). The results showed that accounting conservatism had no significant positive effect on tax avoidance and financial distress was ultimately unable to moderate the effect of accounting conservatism on tax avoidance.