@thesis{thesis,
		author={Simarmata  Epergamus},
		title ={Pengaruh Kualitas Audit, Konservatisme Akuntansi, Financial Distress dan Leverage terhadap Tax Avoidance pada Sub Sektor Bank yang terdaftar di Bursa Efek Indonesia 2017 -2023},
		year={2024},
		url={http://repository.stietribhakti.ac.id/1333/},
		abstract={Purpose - This study aims to obtain empirical evidence about the effect of audit quality, accounting conservatism, financial distress, and leverage on tax avoidance.
Design/methodology/approach - This research uses quantitative research. The sample in this study is a bank sub-sector company listed on the Indonesia Stock Exchange in 2017-2023. The sample selection is based on certain criteria using purposive sampling method, from 47 bank sub-sector companies, there are 14 companies that meet the criteria to be sampled. The analysis technique used to test the hypothesis is multiple linear analysis using Eviews 9 software.
Findings - The results of this study found that Audit Quality has a negative but statistically insignificant effect on Tax Avoidance, while Accounting Conservatism has a positive but statistically insignificant effect on Tax Avoidance. Then, Financial Distress has a negative but statistically insignificant effect on Tax Avoidance while Leverage has a positive and statistically significant effect on Tax Avoidance.}
		}