The Influence of Financial Distress, Earnings Management and Corporate Governance on Tax Aggresivity in Mining Sector Companies Listed on IDX During 2020 – 2023
DOI:
https://doi.org/10.59890/ijbmp.v3i1.359Keywords:
Financial Distress, Earning Management, Corporate Governance, Tax AggressivityAbstract
The purpose of this study is to examine how tax aggresivity practices in mining companies listed on the IDX over the 2020–2023 impacted by financial distress, earnings management, and corporate governance. The study's population consists of 58 companies, and a quantitative technique was used to choose a sample of 16 companies using the purposive sampling method. The results showed that financial distress has a negative influence on tax aggressivity. Meanwhile, earnings management measured using operating cash flow did not affect tax aggressivity. While the corporate governance examined in this study shows a significant negative influence on tax aggresivity. The study then discovered that businesses with a lot of assets tend to be tax aggressivity
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