PENGARUH MANAJEMEN LABA DAN FINANCIAL LEVERAGE TERHADAP AGRESIVITAS PAJAK

SAFITRI, PUTRI and Dewi, Kencana and Fuadah, Luk Luk (2019) PENGARUH MANAJEMEN LABA DAN FINANCIAL LEVERAGE TERHADAP AGRESIVITAS PAJAK. Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this research was to find an evidences regarding the influence of earnings management and financial leverage on tax aggresiveness. Earnings management variable is measured by Discrationary accrual, financial leverage is measured by Debt to equity ratio (DER), and Tax aggressiveness is measured by CETR.This research uses secondary data which taken from financial statement of manufacturing companies. Sample selection method using purposive sampling method. The populations of this research used manufacturing companies listed in the Indonesia Stock Exchange (IDX) of 152 companies. Through the defined criteria, selected 27 companies as samples with 5 years observation from 2013-2017. The analysis method used is Classic Assumption Test, Multiple linier regression test, coefficient of determination test and t test. The results showed that earnings management have significant negativeeffect on tax aggressiveness and financial leverage have significant positive effect on tax aggressiveness.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Agresivitas Pajak, Leverage, Manajemen Laba
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 1527 not found.
Date Deposited:	28 Aug 2019 09:44
Last Modified:	28 Aug 2019 09:44
URI:	http://repository.unsri.ac.id/id/eprint/5034

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