PERAN CORPORATE GOVERNANCE DALAM MEMODERASI  PENGARUH FINANCIAL DISTRESS TERHADAP  TAX AVOIDANCE: Abstrak

Paulus Tangke; Gracia E.  Lauren; Anthony  Holly; Robert  Jao

doi:10.24252/jiap.v8i2.32015

PERAN CORPORATE GOVERNANCE DALAM MEMODERASI PENGARUH FINANCIAL DISTRESS TERHADAP TAX AVOIDANCE

Abstrak

Authors

Paulus Tangke Universitas Atma Jaya Makassar
Gracia E. Lauren Accounting Department, FEB Universitas Atma Jaya Makassar
Anthony Holly Accounting Department, FEB Universitas Atma Jaya Makassar
Robert Jao Accounting Department, FEB Universitas Atma Jaya Makassar

DOI:

https://doi.org/10.24252/jiap.v8i2.32015

Abstract

This study aims to investigate the moderating role of corporate governance on the effect of financial distress on tax avoidance. The theory used in this study is agency theory. This study uses secondary data obtained by using documentation method. Data source in this research is the annual reports of property and real estate sector companies listed on the Indonesia Stock Exchange in the 2018-2020 period. The method used for data analysis is moderated regression analysis. The result of this research indicate that financial distress has a positive and significant effect on tax avoidance. Furthermore, corporate governance proxied by independent commisioners can moderate the effect of financial distress on tax avoidance.

Keyword: Financial Distress, Tax Avoidance, Corporate Governance

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Published

2022-12-14

Issue

Vol. 8 No. 2 (2022)

Section

Vol 8, No 2

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