The effect of leverage, liquidity, and accounting conservatism on tax avoidance with financial distress as a moderating variable: (Food and Beverage Subsector Companies in 2021-2023)

Vic Vincent Salim; Yulia Setyarini

doi:10.55942/pssj.v5i8.669

Authors

Vic Vincent Salim Universitas Widya Kartika
Yulia Setyarini Universitas Widya Kartika https://orcid.org/0009-0006-6538-457X

DOI:

https://doi.org/10.55942/pssj.v5i8.669

Keywords:

Tax avoidance, leverage, liquidity, accounting conservatism, financial distress, agency theory, ETR

Abstract

This study investigates how leverage, liquidity, and accounting conservatism impact tax avoidance. This study also investigates whether financial hardship can mitigate the association between tax avoidance and accounting conservatism. Using a purposive sampling technique, 63 food and beverage businesses listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023 constitute the sample for this study, yielding 189 observations in total. Multiple linear regression was used to analyze the data using SPSS PROCESS macro.. The findings indicate that (1) leverage significantly affects tax evasion. (2) Tax evasion is not significantly affected by liquidity. (3) The Effective Tax Rate (ETR) is significantly positively impacted by accounting conservatism, suggesting that conservatism actually lowers tax evasion. (4) It has been demonstrated that the association between tax evasion and accounting conservatism cannot be mitigated by financial hardship. that improves tax compliance, irrespective of the state of the business's finances.The findings suggest that corporate management should more carefully consider the actions taken and their associated risks concerning tax obligations.

Author Biographies

Vic Vincent Salim, Universitas Widya Kartika

Vic Vincent is an undergraduate student in the Accounting Department at Universitas Widya Kartika, Surabaya, Indonesia. His research interests include corporate taxation, financial reporting and risk management in the business sector.

Yulia Setyarini, Universitas Widya Kartika

Yulia Setyarini is a lecturer and researcher at the Accounting Department, Universitas Widya Kartika, with expertise in corporate finance, taxation, and accounting conservatism. She actively mentors undergraduate research and publishes it in peer-reviewed journals.

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