AGRESIVITAS PAJAK DARI SUDUT PANDANG MANAJEMEN LABA

JURNAL RISET MANAJEMEN DAN BISNIS (JRMB) FE-UNIAT

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Field Value
 
Title AGRESIVITAS PAJAK DARI SUDUT PANDANG MANAJEMEN LABA
 
Creator Machdar, Nera Marinda
 
Description The tax collected by the government utilizes to finance the state and regional expenses. In Indonesia, the realization of tax revenues is always smaller than the planned tax revenue set by the Government. This is probably because many companies carry out earnings management so that the taxes paid are aggressive. The purpose of this study is to examine the effect of earnings management on tax aggressiveness. This study uses a sample of manufacturing companies as an analysis unit listed on the Indonesia Stock Exchange (IDX) during the 2011–2016 observation period. This study found some of the following: first, accrual earnings management has a positive effect on tax aggressiveness. Second, real earnings management has a positive effect on tax aggressiveness. Third, the liquidity control variable tested does not affect tax aggressiveness.
Keywords: Earning Management, Real Earning Management, Tax Aggressiveness
 
Publisher Economic Faculty, Attahiriyah Islamic University
 
Date 2019-02-28
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://jrmb.ejournal-feuniat.net/index.php/JRMB/article/view/257
10.36226/jrmb.v4i1.257
 
Source Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT; Vol 4 No 1 (2019); 183 - 192
2581-2165
2527-7502
 
Language eng
 
Relation http://jrmb.ejournal-feuniat.net/index.php/JRMB/article/view/257/133
 
Rights Copyright (c) 2019 Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT
http://creativecommons.org/licenses/by-nc-sa/4.0
 

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