Pemicu Tax Avoidance: Financial Distress, Leverage Dan Sales Growth Studi Pada Perusahaan Sektor Basic Materials
نویسندگان
چکیده
This study aims to determine the effect of financial distress, leverage and sales growth on tax avoidance. Tax Avoidance is an act avoidance carried out by taxpayers, but actions taken do not violate applicable regulations. Financial as variables that can trigger this The research sample consisted 17 companies which were determined using a purposive sampling technique with 6 years observation, namely 2016-2021. Research data analyzed multiple linear regression analysis SPSS tools. results showed had avoidance, while distress no
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ژورنال
عنوان ژورنال: Jurnal Mutiara Akuntansi
سال: 2022
ISSN: ['2579-7611']
DOI: https://doi.org/10.51544/jma.v7i2.3471