PENGARUH MANAJEMEN LABA DAN RISIKO PERUSAHAAN TERHADAP AGRESIVITAS PAJAK DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Properti, Real Estate dan Konstruksi yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020)

NURMANSYAH, MGS. M. FARIED and Aspahani, Aspahani and Patmawati, Patmawati (2022) PENGARUH MANAJEMEN LABA DAN RISIKO PERUSAHAAN TERHADAP AGRESIVITAS PAJAK DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Properti, Real Estate dan Konstruksi yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020). Undergraduate thesis, Universitas Sriwijaya.

	Text RAMA_62201_01031481922028.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (2MB) | Request a copy
	Text RAMA_62201_01031481922028_TURNITIN.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (7MB) | Request a copy
Preview	Text RAMA_62201_01031481922028_0004076603_0228128703_01_front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (1MB) | Preview
	Text RAMA_62201_01031481922028_0004076603_0228128703_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (184kB) | Request a copy
	Text RAMA_62201_01031481922028_0004076603_0228128703_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (295kB) | Request a copy
	Text RAMA_62201_01031481922028_0004076603_0228128703_05.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (100kB) | Request a copy
	Text RAMA_62201_01031481922028_0004076603_0228128703_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (181kB) | Request a copy
	Text RAMA_62201_01031481922028_0004076603_0228128703_06_ref.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (229kB) | Request a copy
	Text RAMA_62201_01031481922028_0004076603_0228128703_07_lamp.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (124kB) | Request a copy

Abstract

This study aims to determine and examine the effect of earnings management, corporate risk as a proxy for financial distress has an effect on tax aggressiveness. And to find out and test the effect of GCG in moderating the relationship between earnings management and corporate risk on tax aggressiveness. This research was conducted on property, real estate and construction companies listed on the Indonesia Stock Exchange 2016-2020. The sample that used in this study were 115 companies. results of the data processing show that the company's earnings didn’t have significant effect on company's tax aggressiveness, meanwhile risk management as proxied by financial distress has a positive and significant effect on the company's tax aggressiveness (Sig < 0.05). The results of the moderated regression analysis test show that GCG can weaken the influence of corporate earnings and risk management as proxied by financial distress on corporate tax aggressiveness. These results mean that companies that implement GCG well can minimize management actions to avoid taxes. Keyword: earnings management, corporate risk, GCG, tax aggressiveness.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Kata kuci: manajemen laba, risiko perusahaan, good corporate governance, agrevisitas pajak.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mgs. M. Faried Nurmansyah
Date Deposited:	13 Sep 2022 04:26
Last Modified:	13 Sep 2022 04:26
URI:	http://repository.unsri.ac.id/id/eprint/78688

Actions (login required)

View Item