PENGARUH FINANCIAL DISTRESS, CORPORATE GOVERNANCE, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TINDAKAN TAX AVOIDANCE (Studi pada Perusahaan Manufaktur yang terdaftar pada Bursa Efek Indonesia tahun 2018-2022)

Tax Avoidance is a legal action carried out by a business entity or
organization by utilizing a tax plan that is considered appropriate. This research
was conducted to determine the influence of financial distress, managerial
ownership, audit committee, institutional ownership and corporate social
responsibility on tax avoidance. The population in this research is all
manufacturing companies listed on the Indonesia Stock Exchange for the 2018-
2022 period. Using the purposive sampling method, a sample of 16 companies was
obtained. The data used is secondary data in the form of the company's annual
financial statements. The analytical method used in this research is a descriptive
analysis method using a quantitative approach with SPSS 29 tools. Based on the
results of data analysis, it is known that the Financial Distress variable has an effect
on Tax Avoidance, the Managerial Ownership variable has no effect on Tax
Avoidance, the Audit Committee variable has a partial effect on Tax Avoidance.
Tax Avoidance, Institutional Ownership variables have no effect on Tax Avoidance
and Corporate Social Responsibility has no effect on Tax Avoidance. Meanwhile,
simultaneously, the variables Financial Distress, Managerial Ownership, Audit
Committee, Institutional Ownership and Corporate Social Responsibility jointly
influence Tax Avoidance.

Keywords : Financial Distress, Managerial Ownership, Audit Committee,
Institutional Ownership, Corporate Social Responsibility and Tax Avoidance