@thesis{thesis,
		author={Zamani  Muhammad Zaki},
		title ={PENGARUH FINANCIAL DISTRESS, SALES GROWTH DAN FOREIGN ACTIVITY TERHADAP TAX AVOIDANCE 
(Studi Empiris pada Perusahaan yang Terdaftar di Indeks Saham Syariah Indonesia Tahun 2017 - 2018)},
		year={2020},
		url={https://eprints.umm.ac.id/59097/},
		abstract={This research aims to empirically examine the influences of financial distress, sales growth, and foreign activity. The research’s population of this study are Companies listed in the Indonesia Sharia Stock Index (ISSI) in 2017-2018, which is 336 companies. These research samples were 54 companies or 108 observation data selected by purposive sampling method. The data used is secondary data observed from the Indonesia Stock Exchange (IDX) and it was analyzed by regression analysis of panel data. The results of the research show that Financial Distress has a positive and significant influence on tax avoidance, Sales Growth has a negative and significant influence on tax avoidance and Foreign Activity has a positive and significant influence on tax avoidance.}
		}