Pengaruh Financial Distress dan Konservatisme Akuntansi pada Tax Avoidance

Tax avoidance can be interpreted as an effort to avoid tax that is done in a legal and safe way for taxpayers because it does not conflict with applicable tax laws. This study aims to empirically examine the effect of financial distress and accounting conservatism on tax avoidance which is proxied b...

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Bibliographic Details
Main Authors: Ni Putu Swandewi, Naniek Noviari
Format: Article
Language:Indonesian
Published: Universitas Udayana 2020-07-01
Series:E-Jurnal Akuntansi
Online Access:https://ojs.unud.ac.id/index.php/Akuntansi/article/view/56562