Pengaruh Financial Distress dan Good Corporate Governance Terhadap Penghindaran Pajak (Studi Kasus Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahin 2017-2020)

This study aims to determine and provide empirical evidence of the effect of Financial Distress and Good Corporate Governance on tax avoidance. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020. The technique of taking information on writing materials is using quantitative data. Determination of the sample in this study using the positivism method (concrete data) with purposive sampling technique, so that the final sample obtained was 11 companies with 44 observational data. The analysis technique and hypothesis testing were carried out with multiple regression analysis with the help of SPSS version 26.0 based on data processing, the results obtained that if Financial Disress had a direct relationship with tax avoidance, a unidirectional relationship showed that if Financial Distress increased, and the Audit Committee had a negative or negative effect. has an opposite relationship which shows that if the value of Financial Disress and the Audit Committee increases, the value of tax avoidance decreases and does not have a significant effect on tax avoidance. Meanwhile, Good Corporate Governance projected by the proportion of independent commissioners has a positive effect or has a unidirectional relationship to tax avoidance, which shows that if the proportion of independent commissioners increases, tax avoidance increases and has a significant effect on tax avoidance. Companies should increase independence and transparency in implementing Good Corporate Governance within the company to avoid fraud in the form of tax avoidance that can harm the company, and companies must reduce Financial Distress to avoid tax avoidance practices.