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All Journal Jurnal Respirasi (JR) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Sustainable: Jurnal Kajian Mutu Pendidikan JURNAL ABDIMAS TRIDHARMA MANAJEMEN Respiratory Science Indo-MathEdu Intellectuals Journal Jurnal Ilmiah Pendidikan Dasar (JIPDAS) Jurnal Ilmiah Informatika dan Ilmu Komputer
Pratiwi, Adelia
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Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Current : Jurnal Kajian Akuntansi dan Bisnis Terkini

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FAKTOR PENGHINDARAN PAJAK: ANALISIS TERHADAP FINANCIAL DISTRESS, SALES GROWTH, DAN PERAN KOMISARIS INDEPENDEN : TAX AVOIDANCE FACTORS: ANALYSIS OF FINANCIAL DISTRESS, SALES GROWTH, AND THE ROLE OF INDEPENDENT COMMISSIONERS Yulianti, Nur Wachidah; Pratiwi, Adelia
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 3 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.3.477-488

Abstract

This research aims to examine the influence of financial distress, sales growth, environmental uncertainty and independent commissioners on tax avoidance. The population in this research are manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange during the 2019-2023 period. This research uses the purposive sampling method. Based on the specified sample criteria, a total of 110 samples were obtained that could be processed. This research is quantitative research and the data analysis method used is multiple linear regression analysis. The results of this research show that financial distress and sales growth had a positive effect on tax avoidance. Meanwhile, environmental uncertainty did not affect tax avoidance and independent commissioners had a negative effect on tax avoidance. This research has a contribution for the government in formulating tax policies.
Co-Authors Aji Dara, Della Sevta Choirun Niswah, Choirun Damayanti, Hilda Dewi Anggraini Hartanti, Agda Ibrahim Ibrahim Indriani, Sri Indah Lestari, Mega Tri Mardiah Astuti Masitho, Masitho Muhammad Sopiyana, Muhammad Ningrum, Ayu Fitria Nur Wachidah Yulianti, Nur Wachidah NURMAYANI NURMAYANI Putri, Yolanda Julia Perel Ratno, Suyit Ryan Randy Suryono Sari, Kevinda Setyani, Tria Simanjuntak, Arya Marganda Simatupang, Elvando Tunggul Mauliate Sri Mustika Aulia Sulistiyo, Raka Suryana, Icha Syam, Shaogi Try Wahyu Purnomo Wijaya, Dewi Yuke, Dea Patricia