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eISSN: 2581-9615 || CODEN: WJARAI || Impact Factor 8.2 ||  CrossRef DOI

Research and review articles are invited for publication in March 2026 (Volume 29, Issue 3) Submit manuscript

Does corporate reputation, management reputation, and financial distress effect on tax avoidance?

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  • Does corporate reputation, management reputation, and financial distress effect on tax avoidance?

Anak Agung Sagung Dewi Laksmi *, Maria M. Ratna Sari, I Ketut Sujana and I Gusti Ngurah Agung Suaryana

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
Article DOI: 10.30574/wjarr.2024.22.1.0879
DOI url: https://doi.org/10.30574/wjarr.2024.22.1.0879
 
Received on 04 February 2024; revised on 16 March 2024; accepted on 18 March 2024
 
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.
 
Company Reputation; Management Reputation; Financial Distress; Tax Avoidance
 
https://wjarr.com/sites/default/files/fulltext_pdf/WJARR-2024-0879.pdf

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Anak Agung Sagung Dewi Laksmi, Maria M. Ratna Sari, I Ketut Sujana and I Gusti Ngurah Agung Suaryana. Does corporate reputation, management reputation, and financial distress effect on tax avoidance?. World Journal of Advanced Research and Reviews, 2024, 22(1), 277-283. Article DOI: https://doi.org/10.30574/wjarr.2024.22.1.0879

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