The Effect of Financial Distress, Earning Management, Institutional Ownership, Independent Commissioner, and Audit Committee on Tax Avoidance

This study aims to examine and analyze the effect of financial distress, earning management, institutional ownership, independent commissioner, and audit committee on tax avoidance. The research method uses a quantitative approach. The research data uses secondary. The research population was 96 Non-Cyclicals Consumer Sector Manufacturing companies listed on the Indonesia Stock Exchange for the period 2021-2023 using purposive sampling technique, a sample of 88 companies was obtained. The data was analyzed with panel data regression by using Eviews 10. The results showed that financial distress has a significant negative effect on tax avoidance. Companies experiencing financial difficulties will tend to do tax avoidance. While earnings management, institutional ownership, independent commissioners, and audit committees have no significant effect on tax avoidance.