The Influence of Tax Avoidance Modified by Corporate Governance on Earnings Management (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange in 2014-2017)

This study aims to empirically examine the effect of tax avoidance which is moderated by corporate governance on earnings management. The populations in this study were Manufacturing Companies Listed on the Indonesia Stock Exchange in 2014 to 2017. The samples in this study used purposive sampling method, so the samples amounted to 52 manufacturing companies. The type of data used is secondary data. Data collection techniques are documented from www. idx. co. id. The analytical method used is Moderated Regression Analysis. The results of this study indicate tax avoidance has a significant positive effect on earnings management and corporate governance weakens the influence of tax avoidance on earnings management.