Abstract
The purpose of this study is to obtain empirical evidence about the effect of Real Earnings Management and Corporate Governance Disclosure on Tax Avoidance on the manufacturing firms listed on the Indonesia Stock Exchange during 2017 – 2019. Sample was selected using purposive sampling method and the valid data was 128 samples companies. Data processing techniques using multiple regression analysis. This study used Statistical Package for the Social Sciences (SPSS) ver. 25 software and SmartPLS ver. 3.3.2 software. The result show that real earnings management have a positif influence on tax avoidance and corporate governance disclosure does not significantly influence tax avoidance. The implication of this study is the need to increase monitoring of real earnings management and corporate governance disclosure to avoid tax avoidance.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
