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Pengaruh Manajemen Laba Dan Inventory Intensity Terhadap Agresivitas Pajak Dengan Foreign Operation Sebagai Pemoderasi

This research aims to investigate the effect of accrual earnings management, real earnings management and inventory intensity towards tax aggressivity of a company. Tax aggressiveness was measure using effective tax rate (ETR).
The population in this research were the manufacture companies listed in Indonesia Stock Exchange (BEI) during periode 2016 until 2018. Sample selection method was using non probability sampling, with technique purposive sampling and obtained 273 manufacture companies as samples based on certain criteria. The data was analysed by multiple linear regression and moderated regression analysis (MRA). The results show that accrual earnings management, real earnings management, and inventory intensity affect tax aggressivity of the company. High ETR means the tax aggressivity is low, while low ETR means the tax aggressivity is high.
The results also show that foreign operation moderates the effect of all independent variable on dependent variable. Therefore, the company which has foreign operation indeed is believed to have more insentive to do tax aggressivity. This is caused by the existence of different tax rate among the countries, until the company can do income shifting from the country which has high tax rate to the country with low tax rate.

Keywords : Accrual Earnings Management, Real Earnings Management,
Inventory Intensity, Foreign Operation, Tax Aggressivity.

Ketersediaan
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Perpustakaan Universitas Riau 10 07. 219 (0081)
10 07. 219 (0081)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
10 07. 219 (0081)
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi.,
Deskripsi Fisik
xi, 155 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
10 07. 219 (0081)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
PASCASARJANA (MAGISTER) AKUNTANSI
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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