ABSTRACT This study aims to examine and analyze: (1) the effect of liquidity, profitability and firm size on tax avoidance, (2) the effect of liquidity, profitability and firm size on tax avoidance with financial distress as a moderating variable. The population in this study is the LQ-45 indexed company for the 2017- 2020 period. In this study, 37 samples were obtained which were selected…