VOlUME 04 ISSUE 12 December 2025
1*Sihar Tambun, 2Grady Gunawan, 3Kiko Armenita Julito, 4Diansyah, 5Riris Rotua Sitorus
1,3,4Universitas 17 Agustus 1945 Jakarta, Indonesia
2Universitas Buddhi Dharma, Indonesia
5Universitas Esa Unggul, Indonesia
DOI : https://doi.org/10.58806/ijsshmr.2025.v4i12n23Google Scholar Download Pdf
ABSTRACT
This paper aimed to test the direct effect of financial distress, capital intensity, and firm size on tax avoidance. Furthermore, it tested the moderating impact of digital implementation on the effect of financial distress, capital intensity, and firm size on tax avoidance. The method used is moderation regression analysis. The sample used 135 manufacturing sector companies listed on the Indonesia Stock Exchange in 2021-2023. The sampling technique used purposive sampling. The results of the study proved that financial distress had a positive effect on tax avoidance. Capital intensity and firm size had no effect on tax avoidance. Furthermore, digital implementation had been shown to weaken the effect of financial distress, capital intensity, and firm size on tax avoidance. Digital implementation had been shown to reduce corporate tax avoidance actions caused by financial distress, capital intensity and firm size. Digital implementation improved efficient supervision which encourages companies to avoid tax avoidance. It is very important to recommend that digital implementation be implemented in every company. This will facilitate the supervision of corporate taxation carried out by the tax authority. Digital implementation can contribute significantly to increasing the tax ratio in the future.
KEYWORDS:Capital Intensity, Digital Implementation, Financial Distress, Firm Size, Tax avoidance
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VOlUME 04 ISSUE 12 December 2025
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