To protect another person from being punished. As with lying to avoid personal punishment, motive does not change with intent. We’ve seen this occur between coworkers, friends, family, and even with strangers!
To protect oneself from the threat of physical harm. This is different from being punished, for the threat of harm is not for a misdeed. An example would be a child who is home alone telling a stranger at the door that his father is asleep now and to come back later.