Abstract
The The purpose of this research is to analyses earnings management practices and tax avoidance practices of banks in Indonesia. The research method used is quantitative method with data analysis adopting descriptive statistics and multiple linear regression analysis. Data collection techniques through document review. The population for this research is banking companies that are listed on the Indonesia Stock Exchange IDX during the period 2017 – 2021, with a total of 95 observations. The research sample was selected using a purposive sampling technique and obtained as many as 85 observations. The results showed that during the observation period, banking companies listed on the IDX that were used as research samples were involved in accrual earnings management practices and real earnings management and tax avoidance practices. The results of data analysis show that there is an effect of earnings management on tax avoidance. The results of this study emphasize the perspective of taxpayers in Indonesia which emphasizes the company's ability to manage finances for business continuity by taking advantage of the opportunities contained in tax laws and regulations
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