Journal article // Jurnal Akuntansi Untar






Pengaruh Likuiditas, Leverage, Manajemen Laba, Komisaris Independen Dan Ukuran Perusahaan Terhadap Agresivitas Pajak
2015
Irvan Tiaras, Henryanto Wijaya

Metrik

  • Eye Icon 2517 kali dilihat
  • Download Icon 7917 kali diunduh
Metrics Icon 2517 kali dilihat  //  7917 kali diunduh
Abstrak

The purpose of this research is to analyze the effect of liquidity, leverage, earnings management, proportion of independent commissioner, and firm size on the level of company tax aggressiveness. This research uses manufacturing industries listed on Bursa Efek Indonesia in 2010-2011 as the population. Using purposive sampling technique, 148 data are selected as samples. The result of multiple regression analysis shows that the impact of earnings management and firm size on the level of company tax aggressiveness is significant. Therefore liquidity, leverage, and proportion of independent commissioner show no significant effect on the level of corporate tax aggressiveness.

Teks lengkap
Show more arrow
 

Metrik

  • Eye Icon 2517 kali dilihat
  • Download Icon 7917 kali diunduh
Metrics Icon 2517 kali dilihat  //  7917 kali diunduh