The Influence of Audit Quality, Accounting Conservatism, Financial Distress, and Leverage on Tax Avoidance in Banking Sub-Sector Companies Listed on the Indonesia Stock Exchange 2017-2023
Quantitative analysis identifies leverage as a significant factor influencing tax avoidance in banking companies, highlighting the roles of audit quality and accounting conservatism.
Key Points
Leverage significantly increases tax avoidance among banking companies listed on the Indonesia Stock Exchange.
Analysis shows that while Audit Quality and Financial Distress negatively impact tax avoidance, these effects are statistically insignificant.
Conducted a quantitative study using multiple linear analysis with 98 observations from bank sub-sector firms over seven years.
Findings suggest a complex relationship between financial metrics and tax strategies, emphasizing the need for further exploration.