The effect of financial distress and earnings management on tax aggressiveness with corporate governance as the moderating variable

Ratih Pujirahayu Nugroho, Sutrisno T Sutrisno and Endang Mardiati
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Ratih Pujirahayu Nugroho: Accouting Department, Faculty of Economics and Business, Universitas of Brawijaya, Indonesia
Sutrisno T Sutrisno: Accouting Department, Faculty of Economics and Business, Universitas of Brawijaya, Indonesia
Endang Mardiati: Accouting Department, Faculty of Economics and Business, Universitas of Brawijaya, Indonesia

International Journal of Research in Business and Social Science (2147-4478), 2020, vol. 9, issue 7, 167-176

Abstract: This study aims to verify the correlation between financial distress and earnings management of tax aggressiveness moderated by corporate governance. This study uses a population of manufacturing companies that publish their financial statement on the Indonesia Stock Exchange from 2017 until 2018. Sample collection was performed using a purposive sampling method, resulting in a total of 212 populations that published complete financial reports. This study was tested by using the Multiple Regression Analysis test. This research gave empirical proofs that financial distress and real earnings management positively influenced the tax aggressiveness was supported, the proportion of independent commissioners weakened the financial distress and negatively impacted the tax aggressiveness was supported, the total audit committees weakened the financial distress and negatively influenced the tax aggressiveness was not supported, the proportion of independent commissioners and total audit committees weakened the real earnings management and negatively affected the tax aggressiveness was not supported. Key Words: Financial Distress, Earnings Management, Tax Aggressiveness, Corporate Governance

Date: 2020
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