Does corporate reputation, management reputation, and financial distress effect on tax avoidance?
Department of Accounting, Faculty of Economics and Business, Udayana University, Bali, Indonesia.
Research Article
World Journal of Advanced Research and Reviews, 2024, 22(01), 277–283
Publication history:
Received on 04 February 2024; revised on 16 March 2024; accepted on 18 March 2024
Abstract:
This study aims to provide empirical evidence regarding the effect of corporate reputation, management reputation, and financial distress on tax avoidance. The population of this study are companies in the transportation, tourism, hotel and restaurant sectors listed on the Indonesia Stock Exchange for the 2018-2020 period. This research uses a quantitative approach. The sampling technique used was purposive sampling technique and obtained a sample of 60 companies or 300 total observed samples. The data analysis technique in the study used panel data regression using Eviews 13. The results of the analysis provide evidence that corporate reputation has a negative effect on tax avoidance, then management reputation has a negative effect on tax avoidance and financial distress has a positive effect on tax avoidance. Recommendations that can be given to future researchers are that researchers can measure management reputation with more accurate mechanisms or variables.
Keywords:
Company Reputation; Management Reputation; Financial Distress; Tax Avoidance
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