The Influence Of Aggressive Financial Reporting Of The Company Toward Aggressive Tax Reporting In Agricultural Companies

Agregat: Jurnal Ekonomi dan Bisnis

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Field Value
 
Title The Influence Of Aggressive Financial Reporting Of The Company Toward Aggressive Tax Reporting In Agricultural Companies
 
Creator Wulan, Mulyaning
Ilhamdi, Ilhamdi
Qistiyah, Kunti Jeihan
 
Subject Aggressive Financial Reporting, Aggressive Tax Reporting, Return on Asset (ROA), Debt on Asset (DAR), and Agency Theory.
 
Description This study aims to determine the influence of aggressive financial reporting, ROA, DAR, and Size OF The Company toward Aggressive Tax Reporting (ATR) in agricultural companies listed in Daftar Efek Syariah (DES) during period 2013-2016. The sampling method is purposive sampling. The data analyzed using multiple regression for dated panel with significance level 5% (0,05). The choosing model test showed that model used in this study is the Fixed Effect Model (FEM). Simultaneously all independent variables from model had significant influence toward dependent variable (ATR). Partially aggressive financial reporting, ROA, and DAR that had significance influence toward ETR, while variable size had unsignificant influence. The research also showed that there is trade off between aggressive financial reporting and aggressive tax reporting.
 
Publisher Universitas Muhammadiyah Prof. DR HAMKA.
 
Date 2019-11-08
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://journal.uhamka.ac.id/index.php/agregat/article/view/3836
10.22236/agregat_vol3/is2pp167-190
 
Source Agregat: Jurnal Ekonomi dan Bisnis; Vol. 3 No. 2 (2019): September; 167-190
2549-7243
2549-5658
10.22236/agregat_vol3/is2
 
Language eng
 
Relation https://journal.uhamka.ac.id/index.php/agregat/article/view/3836/1186
 
Rights Copyright (c) 2019 Agregat: Jurnal Ekonomi dan Bisnis
 

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