PENGARUH MANAJEMEN LABA, GOOD CORPORATE GOVERNANCE, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BEI 2019-2023

ALDAWATI, NAFISAH and Kesuma, Nilam (2025) PENGARUH MANAJEMEN LABA, GOOD CORPORATE GOVERNANCE, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BEI 2019-2023. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the influence of earnings management proxied by discretionary accruals in the Modified Jones Model, good corporate governance proxied by the audit committee, and leverage proxied by the debt-to-equity ratio on tax aggressiveness proxied by the effective tax rate (ETR). The research object is financial sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. Using a purposive sampling method, the research sample consists of 50 companies with a total of 250 observations. The independent variables EM, GCG, and LV. Meanwhile, the dependent variable used is TA. This research employs a quantitative approach with secondary data. The analysis technique used is multiple linear regression with SPSS 25 as the analysis tool. The research results indicate that earnings management, good corporate governance, and leverage have a significant influence on tax aggressiveness.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Manajemen laba, Good Corporate Governance, Leverage, Agresivitas Pajak, Komite Audit, Debt-to-equity Ratio
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Nafisah Aldawati
Date Deposited:	10 Mar 2025 06:50
Last Modified:	10 Mar 2025 06:50
URI:	http://repository.unsri.ac.id/id/eprint/168110

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