The Effect Of Tax Avoidance And Debt Covenant On Profit Management Learning In Bumn Listed On The Indonesia Stock Exchange

Abstract

This research aimed to determine and analyze the Effect of tax avoidance and debt covenant on profit management. The sampling technique used purposive sampling for all BUMN listed on the Indonesia Stock Exchange from 2017 to 2019 with a total population and sample of 168 and 52 companies, respectively. Data collection used documentation research techniques, while the descriptive verification method was employed with a quantitative approach. In addition, secondary data were obtained from the websites of the Indonesian Stock Exchange and the official company in the form of financial and annual reports. Panel data regression analysis was conducted using the Random Effect Model (Generalized Least Squares) method and processed through Eviews 12 software. The results showed that tax avoidance and debt covenant did not have any significant effect on profit management.