Pengaruh Financial Distress, Ukuran Perusahaan, Good Corporate terhadap Tax Avoidance (Penghindaran Pajak) pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2016 - 2020

Abstract

This study aims to determine the Effect of Financial Distress, Company Size, Good Corporate on Tax Avoidance in Manufacturing Companies on the Indonesia Stock Exchange in 2016 - 2020. The sampling method used is purposive sampling method. The number of companies that were sampled in this study were 14 Manufacturing Companies in 2016-2020. The data used is secondary data. The data analysis method used in this research is Multiple Linear Regression. The results of this study indicate that Financial Distress Affects Tax Avoidance. Company Size Affects Tax Avoidance. Good Corporate Governance Affects Tax Avoidance.