Financial Distress, Tax Loss Carried Forward, Corporate Governance and Tax Avoidance

Mayang Sekar Pembayun Khamisan ()
Additional contact information
Mayang Sekar Pembayun Khamisan: Trisakti School of Management, Kyai Tapa 20, 11440, Jakarta, Indonesia Author-2-Name: Silvy Christina Author-2-Workplace-Name: Trisakti School of Management, Kyai Tapa 20, 11440, Jakarta, Indonesia Author-3-Name: Author-3-Workplace-Name: Author-4-Name: Author-4-Workplace-Name: Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:

GATR Journals from Global Academy of Training and Research (GATR) Enterprise

Abstract: Objective - This study aims to obtain empirical evidence about the factors that influence tax avoidance. The independent variables tested in this research were financial distress, tax loss carried forward, institutional ownership, managerial ownership, audit committee, audit quality, firm size, and return on assets with e Cash Effective Tax Rate (CETR) used as a dependent variable in this study. Methodology/Technique - The companies used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) with a research period of 2016-2018. The number of research samples used were 162 data. The method of sampling used purposive sampling and this research used multiple regression analyses to test the hypothesis. Finding - This research provides the result that financial distress, tax loss carried forward, institutional ownership, managerial ownership, audit committee, audit quality, firm size, and return on assets have no influence on tax avoidance. Originality/value - The difference between this study and previous studies is that this study focuses on financial distress, tax loss carried forward and corporate governance. Type of Paper - Empirical.

Keywords: Financial Distress; Tax Loss Carried Forward; Institutional Ownership; Managerial Ownership; Audit Committee; Audit Quality; Firm Size; Return on Assets; Cash Effective Tax Rate. (search for similar items in EconPapers)
JEL-codes: M41 M49 (search for similar items in EconPapers)
Pages: 8
Date: 2020-12-31
New Economics Papers: this item is included in nep-acc, nep-cfn, nep-cwa, nep-sbm and nep-sea
References: View complete reference list from CitEc
Citations:

Published in Accounting and Finance Review, Volume 5, Issue 3

Downloads: (external link)
http://gatrenterprise.com/GATRJournals/AFR/pdf_fil ... bayun%20Khamisan.pdf (application/pdf)
http://gatrenterprise.com/GATRJournals/online_submission.html

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:gtr:gatrjs:afr190

Access Statistics for this paper

More papers in GATR Journals from Global Academy of Training and Research (GATR) Enterprise
Bibliographic data for series maintained by Prof. Dr. Abd Rahim Mohamad ().