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.

[thumbnail of RAMA_62201_01031381720004.pdf] Text
RAMA_62201_01031381720004.pdf - Accepted Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.

Download (2MB) | Request a copy
[thumbnail of RAMA_62201_01031381720004_0008075703_0011057401_01_front_ref.pdf]
Preview
Text
RAMA_62201_01031381720004_0008075703_0011057401_01_front_ref.pdf - Accepted Version
Available under License Creative Commons Public Domain Dedication.

Download (1MB) | Preview
[thumbnail of RAMA_62201_01031381720004_0008075703_0011057401_02.pdf] Text
RAMA_62201_01031381720004_0008075703_0011057401_02.pdf - Accepted Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.

Download (196kB) | Request a copy
[thumbnail of RAMA_62201_01031381720004_0008075703_0011057401_03.pdf] Text
RAMA_62201_01031381720004_0008075703_0011057401_03.pdf - Accepted Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.

Download (281kB) | Request a copy
[thumbnail of RAMA_62201_01031381720004_0008075703_0011057401_04.pdf] Text
RAMA_62201_01031381720004_0008075703_0011057401_04.pdf - Accepted Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.

Download (198kB) | Request a copy
[thumbnail of RAMA_62201_01031381720004_0008075703_0011057401_05.pdf] Text
RAMA_62201_01031381720004_0008075703_0011057401_05.pdf - Accepted Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.

Download (10kB) | Request a copy
[thumbnail of RAMA_62201_01031381720004_0008075703_0011057401_06_ref.pdf] Text
RAMA_62201_01031381720004_0008075703_0011057401_06_ref.pdf - Bibliography
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.

Download (380kB) | Request a copy
[thumbnail of RAMA_62201_01031381720004_0008075703_0011057401_07_lamp.pdf] Text
RAMA_62201_01031381720004_0008075703_0011057401_07_lamp.pdf - Accepted Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.

Download (244kB) | Request a copy
[thumbnail of RAMA_62201_01031381720004_TURNITIN.pdf] Text
RAMA_62201_01031381720004_TURNITIN.pdf - Accepted Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.

Download (15MB) | Request a copy
[thumbnail of ABSTRAK.docx] Text
ABSTRAK.docx - Accepted Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.

Download (22kB) | Request a copy

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

Actions (login required)

View Item View Item