Image of Pengaruh Likuiditas, Manajemen Laba, Komisaris Independen Dan Kompensasi Eksekutif Terhadap Agresifitas Pajak (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2014-2015)
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Pengaruh Likuiditas, Manajemen Laba, Komisaris Independen Dan Kompensasi Eksekutif Terhadap Agresifitas Pajak (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2014-2015)

This study aims to analyze the influence of liquidity, earnings management, independent commissioners, and executive compensation of tax aggressiveness.
The population in the study is a Banking Company Registered in Indonesia Stock Exchange in the period 2014-2015. The sample is taken by using purposive sampling method, where the banking company that issued the financial statements, listed its shares and did not have negative profit during the period 2014-2015. The design in the study is hypothesis testing, where the sample consists of 58 samples. Data processing using multiple linear regression with SPSS 17.0. The results of this study found that liquidity significant affects tax aggressiveness with significant value 0.030. Earnings management has a significant effect on tax aggressiveness with significant value 0.000. Independent commissioners have a significant effect on tax aggressiveness with significant value 0.017 and, while executive compensation has no significant effect on tax aggressiveness with significant value of 0.424. Based on the total adjusted R-Square results prove that liquidity, earnings management, independent commissioner, and executive compensation only affect 26%, while 74% is influenced by other variables not tested in this research
Keywords: liquidity, earnings management, independent commissioner, executive compensation, tax aggressiveness.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 117 (0301)
02 03. 117 (0301)
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
02 03. 117 (0301)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi – Akuntansi SI.,
Deskripsi Fisik
ix, 101 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 117 (0301)
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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