Although taxes are considered important, the realization of tax revenues has not been carried out optimally. This is due to the low compliance of taxpayers in Indonesia and there are taxpayers who do tax avoidance. This study aims to prove empirically the effect of financial distress, profitability, and leverage on tax avoidance. The empirical study used is multinational companies in the manufacturing industry and producers of raw materials listed on the Indonesia Stock Exchange from 2017 to 2021. This research is included in quantitative research, using secondary data in the form of an annual report obtained from the official website of the Indonesia Stock Exchange. (IDX) as well as the company's official website. The population in this study was 129 companies, including 92 multinational manufacturing companies and 37 multinational companies producing raw materials. Sampling using purposive sampling technique, namely the method of determining the sample using certain criteria determined by the researcher. After using the purposive sampling method, the sample size was 50 companies with a research period of 5 years, in order to obtain 250 observational data. The method used is multiple linear regression method. The analysis technique is descriptive statistical analysis, classical assumption test and hypothesis testing consisting of goodness of fit (F test), statistical hypothesis test (t test), and coefficient of determination (R2). Data processing was carried out with the help of SPSS version 25 software. The results showed that financial distress and leverage had a positive effect on tax avoidance, while profitability had a negative effect on tax avoidance.
Free radicals in the air can trigger dangerous diseases, such as cancer and premature aging. To avoid this, antioxidant compounds are needed to donate electrons to free radicals, causing them to become more stable. A powerful antioxidant can be found in nature, including the mangosteen peel. This study aimed to find the best instant granule preparation formula from mangosteen peel extract (MPE) that can be practically consumed and the antioxidant stability during preparation. The wet granulation method was used to make instant granules, which have four formulas with varying amounts of xanthan gum as a suspending agent and maltodextrin as a solubility enhancer. The antioxidant activity was examined using the DPPH method. Based on the findings, formula 4 had the best properties with a drying shrinkage of 1.80%, a flow rate of 11.54 ± 1.56 g/s, repose's angle of 29.112 ± 0.45ᵒ, carr index of 14.043 ± 1.9%, and dispersion rate of 0.164 g/s. There is no residue in the solution. The shape and taste of this formula were most acceptable. The antioxidant activity of the extract and instant granules was not significantly different, with the IC50 of 34.64 μg/ml and 44.12 μg/ml, respectively. Based on the test result, it can be concluded that formula 4 with a concentration of xanthan gum 1% and 20% maltodextrin is a potent antioxidant supplement.
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