Image of Pengaruh Manajemen Laba Dan Komisaris Independen Terhadap Agresivitas Pajak Serta Implikasinya Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Perkebunan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017)
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Pengaruh Manajemen Laba Dan Komisaris Independen Terhadap Agresivitas Pajak Serta Implikasinya Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Perkebunan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017)

ABSTRACT
This study aims to examine the effect of earnings management and independent commissioners on tax aggressiveness. The author also examines the effect of tax aggressiveness on firm value. The population in this study are all plantation companies listed on the Indonesia Stock Exchange (IDX) during the 2015-2017 period. Samples from this study were 16 companies selected using the purposive sampling method. The analytical method used is multiple linear regression. The level of tax aggressiveness is calculated using an effective taxe rate proxy. Hypothesis testing in this study uses multiple regression analysis techniques with SPSS version 21 software support. Based on the results of the study prove that earnings management affects the tax aggressiveness with a significance level of 0.046, independent commissioners do not affect the tax aggressiveness with a significance level of 0.741. While tax aggressiveness affects the value of the company with a significance level of 0.035. The coefficient of determination in this study is 0.05, indicating that 5% of the variation that occurs in tax aggressiveness is influenced by earnings management and independent commissioners and the remaining 95% is influenced by other variables not included in this study.


Keywords: earnings management, independent commissioners, tax aggressiveness, company value

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 119 (0277)
02 03. 119 (0277)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 119 (0277)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
x, 67 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 119 (0277)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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