Financial Distress, CEO Overconfidence dan Tax Avoidance

This study aims to analyze the impact of financial distress and CEO Overconfidence on tax avoidance. The worse a company's difficulties, more likely company is engage in evasion. CEOs who are overly confident tend take evasion actions. population this Indonesian companies listed IDX from all industrial sectors. research was conducted sectors Indonesia with total sample 353 non-financial included conditions pandemic (Covid-19) used as moderating variable. Data analysis performed using multiple linear regression panel data moderation. results showed that had positive significant effect corporate avoidance, while overconfidence no dangerous condition capital adequacy, greater level committed by company. useful for identifying risks conducting tighter supervision avoidance actions.
 Keywords: Financial Distress; Overconfidence; Tax Avoidance; Effective Rate (ETR)