@article{Dhian Mahardhika_Surjandari_2022, title={The Effect of Related Party Transaction, Financial Distress, and Firm Size on Tax Avoidance with Earnings Management as Intervening Variable}, volume={4}, url={https://al-kindipublisher.com/index.php/jefas/article/view/3678}, DOI={10.32996/jefas.2022.4.3.1}, abstractNote={<p>This study aims to determine the effect of related party transactions, financial distress, and firm size on tax avoidance with earnings management as an intervening variable. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange from 2018 - 2020, with a total of 168 companies. The sampling method used is a purposive sampling; 51 companies in the manufacturing sector are selected as samples. The analysis technique used is multiple linear regression and path analysis tests with the Eviews analysis tool. The results of this study are that related party transactions and financial distress have a negative effect on tax avoidance, while firm size has no effect on tax avoidance. Related party transactions and financial distress have no effect on earnings management, while firm size has a positive effect on earnings management. After being mediated by earnings management, firm size has a positive effect on tax avoidance, while related party transactions and financial distress have no effect on tax avoidance.</p>}, number={3}, journal={Journal of Economics, Finance and Accounting Studies }, author={Dhian Mahardhika and Surjandari, Dwi Asih}, year={2022}, month={Aug.}, pages={01–11} }