<![CDATA[This research aims to test and prove empirically the influence of accounting conservatism, financial derivatives and fiscal loss compensation on tax avoidance. This research was conducted on Consumer Non-cyclicals sector companies listed on the Indonesia Stock Exchange (BEI) in 2018-2022. The sample in the study used a purposive sampling method. This type of research uses a quantitative approach with an associative type, and there are 13 companies used as research samples with an observation period of 5 (five) years. The analysis technique uses multiple linear regression with a significance level of 0.05. The results of this research show that (1) accounting conservatism, financial derivatives and fiscal loss compensation have a simultaneous effect on tax avoidance, (2) Accounting conservatism has a positive effect on tax avoidance, (3) Financial derivatives have a positive effect on tax avoidance, (4) Compensation Fiscal losses have no effect on tax avoidance.]]>
Copyrights © 2024
