Pengaruh Financial Distress, Kepemilikan Manajerial dan Konservatisme Akuntansi Terhadap Tax Avoidance

Abstract

The purpose of this study is to determine the simultaneous effect of Financial Distress, Managerial Ownership & Accounting Conservatism on tax avoidance both partially and simultaneously. The population used is companies in the Property and Real Estate sector listed on the Indonesia Stock Exchange (IDX) in the 2018-2022 period. Sampling was carried out using the Purposive Sampling method based on predetermined criteria with a total of 12 companies. Simultaneously Financial Distress, Managerial Ownership and Accounting Conservatism have a significant effect on Tax Avoidance. Financial Distress partially has no significant effect on Tax Avoidance. Managerial Ownership partially has no significant effect on Tax Avoidance. Accounting Conservatism partially has a significant negative effect on Tax Avoidance.