CD Skripsi

Pengaruh Corporate Governance, Manajemen Laba, Ukuran Perusahaan, Dan Kepemilikan Keluarga Terhadap Tindakan Pajak Agresif Dalam Pemenuhan Kewajiban Perpajakan (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2012-2015)

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This study aims to prove the effect of corporate governance, earnings management, size, and family awnership to the aggressive tax measures on manufacturing companies listed on Indonesia Stock Exchange period 2012 to 2015. Independent variables used in this study are corporate governance, earnings management, size, and family ownership. While dependent variable in this study is the aggressive tax measures. Data were analyzed using multiple regression model with help of software SPSS version 21. Sample was collected using purposive sampling method for manufacturing companies listed on the Indonesia Stock Exchange in the 2012-2015 period and obtaining a sample of 168 companies based on certain criteria. The result showed that the corporate governance has 1,326 no significant effect, earnings management has 3,740 significant effect, size has 2,828 significant effect, and family ownership has 1,189 no significant effect on aggressive tax measures. It means that earnings management is due to avoid tax. Next, the bigger company shows that more aggressive in taxation policy. Keywords: Corporate Governance, Earnings Management, Size, Family Ownership, and Tax Aggressiveness.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 117 (0130)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi – Akuntansi SI., 2017

Deskripsi Fisik

ix, 101 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 117 (0130)

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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