Penelitian ini menguji pengaruh risiko kebangkrutan terhadap penghindaran pajak. Penelitianini juga meneliti efek moderasi efektivitas dewan komisaris terhadap pengaruh risikokebangkrutan terhadap penghindaran pajak. Penelitian ini menggunakan sampel perusahaan manufaktur publik Indonesia dengan periode 2014 hingga 2016, yang diuji melalui regresi data panel dengan model random effect. Hasil penelitian menunjukkan bahwa risiko kebangkrutan berpengaruh positif terhadap penghindaran pajak. Perusahaan-perusahaan yang menghadapi risiko kebangkrutan yang lebih tinggi cenderung untuk melakukan penghindaran pajak. Selainitu, hasil penelitian menunjukkan bahwa efektivitas dewan komisaris melemahkan hubungan positif risiko kebangkrutan dan penghindaran pajak. Hal ini menunjukkan bahwa Dewan komisaris memiliki peran dalam mekanisme tata kelola perusahaan yang meliputi perencanaan pajak.

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This study examines the effect of bankruptcy risk to tax avoidance. This study also examines the moderating effect of board of commissioners effectiveness on bankruptcy risk to taxavoidance. This study uses sample of Indonesian public manufacturing company with financial period of 2014 to 2016, which are tested through data panel regression with random effect model.

The results of study show that bankruptcy risk has a positive effect of tax avoidance. Firms with higher bankruptcy risk has higher tendency to do a tax avoidance practice.

In addition, the results of the study show that board of commissioners rsquo effectiveness weakens thepositive relationship between bankruptcy risk and tax avoidance. This indicates that board of commissioners has a role in corporate governance mechanisms that include tax planning.