Pengaruh Financial Distress, Corporatif Governance dan Sales Growth Terhadap Tax Avoidance Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia 2018-2022 Sektor Industri Barang Konsumsi

The purpose of this research was conducted to prove the influence of Financial Distress, Corporate Governance and Sales Growth on Tax Avoidance in Manufacturing Companies on the Indonesia Stock Exchange 2018 – 2022 in the Consumer Goods Industry Sector. Based on predetermined criteria, 40 companies in the Consumer Goods Industry Sector were selected as samples in this study using a purposive sampling method. The method of analysis used in this study is multiple linear regression using SPSS (Statistical Product and Service Solutions) Software Version 25 and Microsoft Excel 2010. The results obtained from this study show that financial distress, institutional ownership and sales growth have no effect on tax avoidance . Simultaneously

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