CD Skripsi

Pengaruh Good Corporate Governance, Manajemen Laba Dan Capital Intensity Terhadap Agresivitas Pajak (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Periode 2013-2015)

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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 the Stock Exchange during the period 2013-2015. Determination of the sample was made by applying purposive sampling method. This study used multiple linear regression analysis to examine the influence of independent variables on the dependent variable. The results of this study showed that the variables of institutional ownership and capital intensity have significant effect toward tax aggressiveness with 0.026 and 0.000. Meanwhile, independent commissioner, audit committee and earnings management have no significant effect toward tax aggressiveness with 0.098, 0.341 and 0.197. The effect of independent variables on the dependent variable can only explain by 14.6%. Keywords: Good Corporate Governance, Earnings Management, Capital Intensity, Tax Aggressiveness.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 117 (0088)

Penerbit

Pekanbaru : Universitas Riau - Fakultas Ekonomi - Akuntansi., 2017

Deskripsi Fisik

x, 89 hlm.: ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 117 (0088)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

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