Tax risk, environmental uncertainty, and tax avoidance: Does financial distress matter?

Tax risk, environmental uncertainty, and tax avoidance: Does financial distress matter?

This study examines the effect of tax risk and environmental uncertainty on tax avoidance. In addition, this study also employs financial distress as a moderator of the relationship between tax risk and environmental uncertainty on tax avoidance. This study employs manufacturing company data from th...

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Bibliographic Details
Main Authors: Januardi Januardi, Estralita Trisnawati, Amrie Firmansyah
Format: Article
Language:Indonesian
Published: Universitas Pamulang 2022-12-01
Series:Keberlanjutan
Subjects:
tax avoidance
tax risk
environment uncertainty
financial distress
Online Access:https://openjournal.unpam.ac.id/index.php/keberlanjutan/article/view/27620
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