Rumusan masalah Mengetahui apakah terdapat pengaruh X terhadap variabel y. apakah FD berpengaruh terhadap peng
Tujuan Menguji dan menganalisis pengaruh FD terhadap penghindaran pajak
Kerangka Konseptual Financial Distress
Leverage
Liquidity
Hipotesis (Dugaan
H1 (Financial Distress berpengaruh negatif terhadap Tax Avoidance)
Sementara)
H2 (Leverage berpengaruh positif terhadap Tax Avoidance.)
H3 (ATR berpengaruh positif terhadap Tax Avoidance)
Donny Indradi,
S.E.,S.H.,M.M.Ak,CA.,
4 2020
Indra Iman Sumantri,
S.E.,M.M
5 Dahrani 2021
Zefania Renetta
Carrolline, Annisa Evindra
Gunawan, Ulfa Nurdiani,
6 2020
Nur Faiza, Mochamad
Kohar Mudzakar
LUAR
Grant Richardson,
1 Grantley Taylor, Roman 2015
Lanis
Nawang Kalbuana,
Muhamad Taqi, Lia
5 2023
Uzliawati, Dadan
Ramdhani
7
8
9
10
Jumlah Data
an banyak tahun
usahaan satu tahun
HASIL PENELITIAN
Net profit margin dan current ratio berpengaruh terhadap tax avoidance,
sedangkan capital intensity ratio tidak berpengaruh terhadap tax avoidance
Website
http://ekonomis.unbari.ac.id/index.php/ojsekonomis/article/view/265
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https://www.researchgate.net/profile/Mochamad-Mudzakar/
publication/
356823179_The_Effect_of_Earning_Management_Return_on_Ass
et_and_Debt_to_Equity_Ratio_to_Tax_Avoidance_Empirical_Stud
y_on_Consumer_Goods_Industry_Sector_Companies_Listed_on_t
he_Indonesia_Stock_Exchange_Period_201/links/
61af0190d3c8ae3fe3ecd0d4/The-Effect-of-Earning-Management-
Return-on-Asset-and-Debt-to-Equity-Ratio-to-Tax-Avoidance-
Empirical-Study-on-Consumer-Goods-Industry-Sector-Companies-
Listed-on-the-Indonesia-Stock-Exchange-Period-20.pdf
http://jurnal.unidha.ac.id/index.php/JEBD/article/view/292/181
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1636850434=&response-content-disposition=inline%3B+filename
%3DPengaruh_Profitabilitas_Leverage_dan_Lik.pdf&Expires=1678
977349&Signature=NuTFc~DlcBBPGA~dm02cb3ASQMZtghoB0VlLx
EEkQJCAnGt0XtOT3uotvzM3oulD8cbvugZUC9MSGHprtHlEa-
byKrO5TDOnYD~mpLnCtjGByu6Nglho8d643Fa4sZys~Esj~7qcglD5V
zARGi31GoiOeWYcAdWkNw1QNcKaDC0NZmBJDhuhpPStritwPCW
5Mf4hurLV0p51Vjg9FiPJ5yEHFx3gsV3ChCSEnPcuODfQ7u-
4MXiyRhDc84c8zdnrvXiN35QjfuwDKe0lhj3PCnJxLHIiozFIui-
Pqgs5JZ9S4aBfIZ3OZ0C~5bdTw-
N7oDCKk7sbXLrTfPtFbpcfHQ__&Key-Pair-
Id=APKAJLOHF5GGSLRBV4ZA
https://www.sciencedirect.com/science/article/abs/pii/S0264999314003435
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https://www.emerald.com/insight/content/doi/10.1108/AJAR-10-2022-0347/full/pdf?title=financial-distress-and-tax-avoidan
https://www.tandfonline.com/doi/epdf/10.1080/23311975.2023.2167550?needAccess=true&role=button
https://www.tandfonline.com/doi/full/10.1080/00036846.2019.1706716?scroll=top&needAccess=true&role=tab
https://ajeb.hub.edu.vn/storage/article/2017/Vol%201,%20No.1,%20Semtember%202017/7.%20Huynh%20Thi%20Cam%20H
https://www.ijbel.com/wp-content/uploads/2018/06/ijbel-263.pdf
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