PENGARUH FINANCIAL DISTRESS, MANAJEMEN LABA DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE 2017 - 2021

Authors

  • Miswaty Miswaty universitas balikpapan
  • Liza Syah Putri Universitas Balikpapan
  • Rihfenti Ernayani Universitas Balikpapan
  • Ika Makherta Sutadji Universitas Balikpapan

DOI:

https://doi.org/10.36277/geoekonomi.v14i2.290

Keywords:

Earning Management, Leverage, Debt To Equity Ratio , Tax Avoidance, Financial Distress

Abstract

This study aims to examine Financial Distress, Earning Management, and Leverage on Tax Avoidance the coefficient of determination, partially, and simultaneously. The population in this study were mining companies listed on the Indonesia Stock Exchange 2017-2021. After purposive sampling was carried out, there were 18 companies that met the criteria. Data analysis techniques using multiple regression analysis method, because the data in the study in the form of nominal data. The results showed that Financial Distress (X1) has a negative and significant effect on the Tax Avoidance of the company. While Earning Management (X2) and Leverage (X3) has no significant effect on the Tax Avoidance of the company.

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Author Biography

Miswaty Miswaty, universitas balikpapan

Departemen Akuntansi

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Published

2023-09-30

How to Cite

Miswaty, M., Syah Putri , L., Ernayani, R., & Makherta Sutadji, I. (2023). PENGARUH FINANCIAL DISTRESS, MANAJEMEN LABA DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE 2017 - 2021. Jurnal GeoEkonomi, 14(2), 286–298. https://doi.org/10.36277/geoekonomi.v14i2.290

Issue

Vol. 14 No. 2 (2023)

Section

Articles

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