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Financial Distress, Good Corporate Governance, and Profitability on Tax Avoidance

Journal: International Journal of Multidisciplinary Research and Publications (Vol.7, No. 4)

Publication Date:

Authors : ; ;

Page : 29-33

Keywords : ;

Source : Download Find it from : Google Scholarexternal

Abstract

Tax avoidance is a complex issue because on the one hand it is permitted, but not desired by the government. For taxpayers, the tax paid is a cost that can reduce net income. However, for the government, taxes are a source of state financing needed in national development. Due to the misalignment of these objectives, taxpayers tend to make efforts to minimize tax costs by taking tax avoidance actions. From the government side, it always tries to increase the state tax revenue targeted in accordance with the state budget. Factors that influence tax avoidance in a country can really help the government later to make good policies. The factor that will be used in this research is financial distress, because tax avoidance can be influenced by the decline in financial capability experienced by the company. The second factor is good corporate governance with an audit quality approach carried out by the company. The last factor used is profitability, the ability of a company to make money that affects the company's tax avoidance. This research uses a quantitative approach that uses quantitative and qualitative data types. The location of this research was conducted at companies in Indonesia by taking the Indonesia Stock Exchange research location using health care sector companies with the observation years 2020 to 2022. The source of data used in the study is secondary data. The data analysis method was multiple linear regression

Last modified: 2024-11-03 14:59:00