PENGARUH PENGHINDARAN PAJAK DAN MANAJEMEN LABA TERHADAP RESIKO JATUHNYA HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI 2020-2023

This study aims to find out the impact of tax evasion and profit management on the fall in the price of shares in manufacturing companies listed in the BIT. Because tax avoidance is an attempt to legally minimize the tax burden by using the provisions in the area of taxation to the maximum. (Erly Jasmine, 2017). The type of research is quantitative with the type of data used is secondary data obtained from the Indonesian Stock Exchange (BEI) as a financial report for the year 2020- 2023 and received using documentation techniques. In the selection of sample research using purposive sampling with the number of samples of 46 companies, consisting of 213 population of manufacturing enterprises listed on the Indonesia Stock Exchange (BEI).
The data analysis techniques used consist of classical assumption tests, T tests, F tests, and double linear regression analysis and are tested using the SPSS application version 29.0. From the results of the double lineary regression analyses the result is obtained that tax avoidance variables (x1) and profit management variable (x2) influence the fall in the stock price (y). Through the F test it can be found that all independent variables influence simultaneously on the dependent variable.

Keywords: Tax evasion, management of profits, falling stock prices