The effect of financial distress, and earnings management On tax avoidance
Keywords:
Earnings Management, Financial Distress, Tax AvoidanceAbstract
The purpose of this research is to empirically prove the effect of financial distress and earnings management on tax avoidance. The population of this research is infrastructure sector companies listed on the Indonesia Stock Exchange in 2019-2021. The research sampling technique uses the Judgment sampling method, namely a sampling technique by selecting members who must meet several specified criteria. Analysis was carried out on secondary data from 66 observations. Before testing the hypothesis, a classic assumption test is first carried out to ensure that the data is suitable for use. Hypothesis testing is carried out using Multiple Linear Regression Analysis. The research results show that financial distress and earnings management effect tax avoidance.
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