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All Journal Jurnal Akuntansi dan Pajak
Sella Fitriana Fadhilah
Universitas Muhammadiyah Surakarta
Economics, Econometrics & Finance Social Sciences

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PENGARUH FINANCIAL DISTRESS, GOOD CORPORATE GOVERNANCE, LEVERAGE, DAN INSTITUTIONAL OWNERSHIP TERHADAP TAX AVOIDANCE Sella Fitriana Fadhilah; Eny Kusumawati Kusumawati
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.11743

Abstract

Tax avoidance is one way of legally avoiding taxation by using the benefits of several loopholes in tax regulations in order to avoid paying tax, in other words carrying out transactions whose sole purpose is to avoid paying tax. This research aims to analyze the influence of financial distress, good corporate governance, leverage, and institutional ownership on tax avoidance in non-financial companies on the Indonesia Stock Exchange for the 2020-2022 period. The sampling technique used in this research was purposive sampling. A total of 314 companies have met the criteria as observation units. The analytical method used is multiple linear regression analysis. The research results provide empirical evidence that financial distress, managerial ownership, leverage, and institutional ownership effects tax avoidance. Meanwhile, independent commissioners has no effect on tax avoidance.
Co-Authors Eny Kusumawati