International Journal For Multidisciplinary Research

E-ISSN: 2582-2160   •   Impact Factor: 9.24

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Volume 6 Issue 6
November-December 2024

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The Effect of Financial Distress, Earning Management, Institutional Ownership, Independent Commissioner, and Audit Committee on Tax Avoidance

Author(s) Siti Komariah, Yudhi Herliansyah
Country Indonesia
Abstract This study aims to examine and analyze the effect of financial distress, earning management, institutional ownership, independent commissioner, and audit committee on tax avoidance. The research method uses a quantitative approach. The research data uses secondary. The research population was 96 Non-Cyclicals Consumer Sector Manufacturing companies listed on the Indonesia Stock Exchange for the period 2021-2023 using purposive sampling technique, a sample of 88 companies was obtained. The data was analyzed with panel data regression by using Eviews 10. The results showed that financial distress has a significant negative effect on tax avoidance. Companies experiencing financial difficulties will tend to do tax avoidance. While earnings management, institutional ownership, independent commissioners, and audit committees have no significant effect on tax avoidance.
Keywords Financial Distress, Earning Management, Institutional Ownership, Independent Commissioner, Audit Committee, Tax Avoidance
Field Sociology > Economics
Published In Volume 6, Issue 6, November-December 2024
Published On 2024-12-13
Cite This The Effect of Financial Distress, Earning Management, Institutional Ownership, Independent Commissioner, and Audit Committee on Tax Avoidance - Siti Komariah, Yudhi Herliansyah - IJFMR Volume 6, Issue 6, November-December 2024. DOI 10.36948/ijfmr.2024.v06i06.32921
DOI https://doi.org/10.36948/ijfmr.2024.v06i06.32921
Short DOI https://doi.org/g8wkm2
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