Hubungan Profitabilitas, Tahun Pandemi, dan Financial Distress pada Tax Avoidance

The government continues to strive optimize tax revenue, but the revenue target has not been achieved due various reasons, one of which is evasion. research objective examine relationship between profitability, year pandemic, and financial distress on avoidance. population all issuers listed Indonesia Stock Exchange during 2018-2021 period. number samples used 748 companies with purposive sampling method. data were analyzed using multiple linear regression analysis Statistical Data Analysis (STATA) application. results study show that pandemic are negatively related avoidance.
 Keywords: Profitability; Covid-19; Financial Distress; Tax Avoidance