Pengaruh Good Corporate Governance, Manajemen Laba Dan Capital Intensity Terh…

The aim of this study are examine the effect of good corporate governance, earnings management and capital intensity to tax aggressiveness. The proxy of good corporate governances are independent commissioner, audit committee and institutional ownership. Cash effective tax rates (CETR) is used to measure tax aggressiveness. This study uses secondary data with a sample of 62 companies listed on …