Pengaruh Manajemen Laba Dan Komisaris Independen Terhadap Agresivitas Pajak S…

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 purpos…