THE EFFECT OF FINANCIAL DISTRESS AND ACCOUNTING CONSERVATISM ON TAX AVOIDANCE WITH LEVERAGE AS MODERATING VARIABLE

Tax avoidance is the activity of managing the company's finances to avoid the larger amount of tax burden legally without violating the prevailing laws. This study aims to analyze the effect of financial distress and accounting conservatism on tax avoidance with leverage as moderating variable....

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Autores principales:	Hidayanto N., Erasashanti A.P., Winarti C.E., Wahyuningsih E.
Formato:	article
Lenguaje:	EN RU
Publicado:	Russian Journal of Agricultural and Socio-Economic Sciences 2021
Materias:	tax avoidance financial distress accounting conservatism leverage Agriculture (General) S1-972
Acceso en línea:	https://doaj.org/article/6fde28065e8f4ba580827a9f8abeed1c
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spelling	oai:doaj.org-article:6fde28065e8f4ba580827a9f8abeed1c2021-12-04T08:19:36ZTHE EFFECT OF FINANCIAL DISTRESS AND ACCOUNTING CONSERVATISM ON TAX AVOIDANCE WITH LEVERAGE AS MODERATING VARIABLE10.18551/rjoas.2021-11.092226-1184https://doaj.org/article/6fde28065e8f4ba580827a9f8abeed1c2021-11-01T00:00:00Zhttps://doaj.org/toc/2226-1184Tax avoidance is the activity of managing the company's finances to avoid the larger amount of tax burden legally without violating the prevailing laws. This study aims to analyze the effect of financial distress and accounting conservatism on tax avoidance with leverage as moderating variable. The data used in this study was obtained from the annual financial statements of manufacturing companies listed on the Indonesian Stock Exchange during the period of 2015 to 2019 based on the Jakarta Stock Industrial Classification (JASICA) system. This study used 340 samples which obtained through purposive sampling method. The analytical method used in this study is panel data regression analysis. The results of the study which used fixed effect model showed that financial distress and accounting conservatism have a significant negative effect on tax avoidance, while leverage has no effect on tax avoidance, and leverage moderates the influence of financial distress and accounting conservatism on tax avoidance.Hidayanto N.Erasashanti A.P.Winarti C.E.Wahyuningsih E.Russian Journal of Agricultural and Socio-Economic Sciencesarticletax avoidancefinancial distressaccounting conservatismleverageAgriculture (General)S1-972ENRURussian Journal of Agricultural and Socio-Economic Sciences, Vol 119, Iss 11, Pp 81-86 (2021)
institution	DOAJ
collection	DOAJ
language	EN RU
topic	tax avoidance financial distress accounting conservatism leverage Agriculture (General) S1-972
spellingShingle	tax avoidance financial distress accounting conservatism leverage Agriculture (General) S1-972 Hidayanto N. Erasashanti A.P. Winarti C.E. Wahyuningsih E. THE EFFECT OF FINANCIAL DISTRESS AND ACCOUNTING CONSERVATISM ON TAX AVOIDANCE WITH LEVERAGE AS MODERATING VARIABLE
description	Tax avoidance is the activity of managing the company's finances to avoid the larger amount of tax burden legally without violating the prevailing laws. This study aims to analyze the effect of financial distress and accounting conservatism on tax avoidance with leverage as moderating variable. The data used in this study was obtained from the annual financial statements of manufacturing companies listed on the Indonesian Stock Exchange during the period of 2015 to 2019 based on the Jakarta Stock Industrial Classification (JASICA) system. This study used 340 samples which obtained through purposive sampling method. The analytical method used in this study is panel data regression analysis. The results of the study which used fixed effect model showed that financial distress and accounting conservatism have a significant negative effect on tax avoidance, while leverage has no effect on tax avoidance, and leverage moderates the influence of financial distress and accounting conservatism on tax avoidance.
format	article
author	Hidayanto N. Erasashanti A.P. Winarti C.E. Wahyuningsih E.
author_facet	Hidayanto N. Erasashanti A.P. Winarti C.E. Wahyuningsih E.
author_sort	Hidayanto N.
title	THE EFFECT OF FINANCIAL DISTRESS AND ACCOUNTING CONSERVATISM ON TAX AVOIDANCE WITH LEVERAGE AS MODERATING VARIABLE
title_short	THE EFFECT OF FINANCIAL DISTRESS AND ACCOUNTING CONSERVATISM ON TAX AVOIDANCE WITH LEVERAGE AS MODERATING VARIABLE
title_full	THE EFFECT OF FINANCIAL DISTRESS AND ACCOUNTING CONSERVATISM ON TAX AVOIDANCE WITH LEVERAGE AS MODERATING VARIABLE
title_fullStr	THE EFFECT OF FINANCIAL DISTRESS AND ACCOUNTING CONSERVATISM ON TAX AVOIDANCE WITH LEVERAGE AS MODERATING VARIABLE
title_full_unstemmed	THE EFFECT OF FINANCIAL DISTRESS AND ACCOUNTING CONSERVATISM ON TAX AVOIDANCE WITH LEVERAGE AS MODERATING VARIABLE
title_sort	effect of financial distress and accounting conservatism on tax avoidance with leverage as moderating variable
publisher	Russian Journal of Agricultural and Socio-Economic Sciences
publishDate	2021
url	https://doaj.org/article/6fde28065e8f4ba580827a9f8abeed1c
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THE EFFECT OF FINANCIAL DISTRESS AND ACCOUNTING CONSERVATISM ON TAX AVOIDANCE WITH LEVERAGE AS MODERATING VARIABLE

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