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