Pengaruh Karakter Eksekutif Dan Kepemilikan Saham Asing Terhadap Tax Avoidanc…

This research aims to examine and analyze the influence of executive character and foreign share ownership on tax avoidance, with financial distress as a moderating variable, in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange during the period 2020–2022. The sampling technique employed in this research is purposive sampling, resulting in a sample of 34 companies.…