Tax Aggressiveness: Financial Distress and Risk Management Committee

Abstract

This study aims to examine the effect of financial distress and the Risk Management Committee on tax aggressiveness. This study uses quantitative and secondary data in the form of data on manufacturing companies listed on the Indonesia Stock Exchange during the period 2013 to 2019. The results show that 1) bfinancial distress has a negative effect on tax aggressiveness, which means that financial distress actually reduces the company's tax aggressiveness efforts. Maintaining the company's positive reputation through compliance with regulations is seen as more important to maintain the company's viability than the benefits of short-term funding 2) The Risk Management Committee does not affect the company's supervision in carrying out tax aggressiveness in financial distress conditions.