The Effect of Tax Aggressiveness, Solvency, Profitability, Audit Opinion, and Financial Distress on Audit Delays in Manufacturing Sector Companies Listed on the Indonesia Stock Exchanged in 2018-2021

The purpose of this research is to understand the effect Tax Aggressiveness, Solvency, Profitability, Audit Opinion, and Financial Distress on Delay in manufacturing companies listed Indonesia Stock Exchange during 2018-2021. All information required for was obtained officially from IDX sources which include company's annual financial report. In study we used a quantitative method sample using purposive sampling so that 38 population remaining 18 had total use their statements 4 years, 72 companies. Several tests were carried out, such as multicholinearity test, heterochedasticity normality autocorrelation panel data regression coefficient (R2), hypothesis (F test), well (T test). Adjusted R Square value has an 01.3% with remainder at 98.7% due influence other variables. This concluded variables tax aggressiveness, solvency, profitability, audit opinion distress have delay.