PENGARUH MANAJEMEN LABA DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang dan Konsumsi yang Terdaftar di BEI Tahun 2016-2018)
| Main Author: | Bachrudin, Achmad Anjas |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2020
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/61030/43/PENDAHULUAN.pdf http://eprints.umm.ac.id/61030/2/BAB%20I.pdf http://eprints.umm.ac.id/61030/3/BAB%20II.pdf http://eprints.umm.ac.id/61030/4/BAB%20III.pdf http://eprints.umm.ac.id/61030/5/BAB%20IV.pdf http://eprints.umm.ac.id/61030/6/BAB%20V.pdf http://eprints.umm.ac.id/61030/7/LAMPIRAN.pdf http://eprints.umm.ac.id/61030/ |
Daftar Isi:
- This study aims to examine the effect of earning management and leverage on tax aggressiveness. In this research, the sample is used the manufacturing companies in the consumer and goods industry sector which are listed on the Indonesia Stock Exchange (BEI) period of 2016-2018. The sampling technique is using a purposive sample method with a selected sample of 24 out of 54 populations. And analysis techniques use the classic assumption test with IBM SPSS version 25. The test results can show that simultaneously (F-test), earning management and leverage has a significant effect on tax aggressiveness. Partially (t-test), leverage has a significant positive effect on tax aggressiveness, while earnings management has no effect on tax aggressiveness.