Electronic Theses and Dissertation

Penelitian ini bertujuan untuk menganalisis pengaruh financial distress dan good corporate governance (gcg) terhadap tax avoidance pada perusahaan non keu angan yang terdaftar di bursa efek indonesia (bei) periode 2021–2023. penelitian menggunakan pendekatan kuantitatif dengan teknik analisis regresi linear berganda. sampel terdiri dari 89 perusahaan dari 10 sektor non keuangan yang dipilih melalui metode stratified random sampling, menghasilkan 267 observasi. tax avoidance diukur menggunakan current effective tax rate (cetr), financial distress diukur dengan altman z-score, sedangkan gcg dilihat dari kepemilikan manajerial dan kepemilikan publik, yang diukur berdasarkan proporsi saham yang dimiliki oleh manajemen dan masyarakat umum. hasil penelitian menunjukkan bahwa secara parsial, financial distress, kepemilikan manajerial, dan kepemilikan publik masing masing berpengaruh terhadap tax avoidance. secara simultan, ketiga variabel tersebut juga berpengaruh secara bersama-sama terhadap tax avoidance. temuan ini memberikan implikasi bagi penguatan tata kelola perusahaan, khususnya dalam aspek struktur kepemilikan, serta dapat menjadi bahan pertimbangan bagi otoritas pajak dalam menyusun kebijakan pengawasan yang lebih tepat sasaran. kata kunci: financial distress, kepemilikan manajerial, kepemilikan publik, good corporate governance, tax avoidance

This study aims to analyze the effect of financial distress and good corporate gov ernance (GCG) on tax avoidance in non-financial companies listed on the Indone sia Stock Exchange (IDX) during the 2021–2023 period. The research employs a quantitative approach using multiple linear regression analysis. The sample con sists of 89 companies from 10 non-financial sectors selected through a stratified random sampling method, resulting in 267 observations. Tax avoidance is measured using the Current Effective Tax Rate (CETR), financial distress is measured using the Altman Z-Score, while GCG is observed through managerial ownership and public ownership, both measured based on the proportion of shares held by man agement and the general public. The results show that partially, financial distress, managerial ownership, and public ownership each have a significant effect on tax avoidance. Simultaneously, these three variables also have a joint effect on tax avoidance. These findings imply the need for strengthening corporate governance, particularly in ownership structure, and may serve as a consideration for tax au thorities in formulating more targeted supervisory policies. . Keywords: Financial Distress, Managerial Ownership, Public Ownership, Good Corporate Governance, Tax Avoidance