Pengaruh Kompensasi Rugi Fiskal, Perataan Laba, Kebijakan Pendanaan, Kebijaka…

ABSTRACT This research aims to determine the effect of fiscal loss compensation, income smoothing, dividend policy, funding policy, and investment policy on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020. The research used quantitative method. The population in this research are 195 manufacturing companies listed on the Indonesia Stock Exchange in …