Pengaruh Likuiditas, Leverage, Manajemen Laba, Dan Kepemilikan Institusional …

ABSTRACT This study aims to examine the effect of liquidity, leverage, earnings management and institutional ownership on tax aggressiveness. The author also examines the effect of company size as a moderating variable. This type of data is secondary in the form of company annual reports. while the study population is manufacturing companies listed on the Indonesia Stock Exchange in 2014-2017.…