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

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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Bibliographic Details
Main Authors: Hidayanto N., Erasashanti A.P., Winarti C.E., Wahyuningsih E.
Format: article
Language:EN
RU
Published: Russian Journal of Agricultural and Socio-Economic Sciences 2021
Subjects:
tax avoidance
financial distress
accounting conservatism
leverage
Agriculture (General)
S1-972
Online Access:https://doaj.org/article/6fde28065e8f4ba580827a9f8abeed1c
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