CD Skripsi
Pengaruh Manajemen Laba Terhadap Agresivitas Pajak Dengan Kepemilikan Keluarga Dan Kepemilikan Institusional Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2014-2017)
This study aims to examine the effect of earnings management on tax aggressiveness with family ownership and institutional ownership as a moderating variable in various industry companies listed in the Indonesia Stock Exchange in 2014-2017. The population is various industry companies listed in the Indonesia Stock Exchange in 2014-2017. Based on the purposive sampling method, 10 companies were selected as samples. This study uses secondary data and data analysis methods using multiple linear regression and MRA (Moderated Regression Analysis) and using SPPS version 25. Research results show that partially (t test) earnings management significantly influences tax aggressiveness with significance (0.000
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