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This analysis finds that financial distress negatively affects tax avoidance in consumer non-cyclicals firms, suggesting firm size lacks a moderating effect.
This research examines the effect of financial distress, leverage, and inventory intensity on tax avoidance, as well as the role of firm size as a moderator of financial distress on tax avoidance in companies within the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange (BEI) during the period of 2020–2024. The methods used are multiple linear regression and moderated regression analysis (MRA). The results indicate that only financial distress has a significant negative effect on tax avoidance. Leverage and inventory intensity do not have a significant effect, and firm size does not moderate the relationship between financial distress and tax avoidance. These findings emphasize the importance of financial conditions in influencing corporate tax policies.
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Nawara et al. (2025) studied this question.
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