Nurhayati, Nurhayati and Susetyo, Didik and Fuadah, Luk Luk (2019) The Effect of Financial Policy on Tax Aggressiveness for Manufacturing Companies Listed at Indonesia Stock Exchange. The Effect of Financial Policy on Tax Aggressiveness for Manufacturing Companies Listed at Indonesia Stock Exchange, 13. pp. 1-7. ISSN 2521-6392
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Abstract
This study aims to determine the effect of financial policy on tax aggressiveness for manufacturing companies listed at Indonesia Stock Exchange. Financial policy is measured by financial ratios. The financial ratios consist of debt ratio, long-term debt ratio, the market to book ratio, return on assets (ROA) and inventory turnover ratio. Researchers use effective tax rate (ETR) as a measure of corporate tax aggressiveness. The objects of this research were manufacturing companies listed on the Indonesia Stock Exchange period 2013-2016. The number of samples was 64 manufacturing companies. The data used was a combination of time series and cross section data so that it used regression analysis of data panel.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | 01-Faculty of Economics > 62901-Accountant Profession (Profesi) |
| Depositing User: | Luk Luk Fuadah |
| Date Deposited: | 28 Mar 2022 07:26 |
| Last Modified: | 28 Mar 2022 07:26 |
| URI: | http://repository.unsri.ac.id/id/eprint/66933 |
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