The Effect of Related Party Transaction, Financial Distress, and Firm Size on Tax Avoidance with Earnings Management as Intervening Variable
نویسندگان
چکیده
This study aims to determine the effect of related party transactions, financial distress, and firm size on tax avoidance with earnings management as an intervening variable. The population in this is manufacturing companies listed Indonesia Stock Exchange from 2018 - 2020, a total 168 companies. sampling method used purposive sampling; 51 sector are selected samples. analysis technique multiple linear regression path tests Eviews tool. results that transactions distress have negative avoidance, while has no avoidance. Related management, positive management. After being mediated by
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ژورنال
عنوان ژورنال: Journal of economics, finance and accounting studies
سال: 2022
ISSN: ['2709-0809']
DOI: https://doi.org/10.32996/jefas.2022.4.3.1