CD Skripsi

Pengaruh Manajemen Laba Dan Leverage Terhadap Agresivitas Pajak Dengan Komisaris Independen Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di Bei Tahun 2019-2021)

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ABSTRACT
This study aims to find empirical evidence related to the influence of earnings management and leverage on tax aggressiveness with independent commissioners as a moderating variable for companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2019-2021. The population of this study are companies in the consumer goods industry sector that are listed on the Indonesian Stock Exchange in 2019-2021 as many as 80 companies and the sample used is 35 companies with an observation period of 3 years. The research sample was selected using purposive sampling method. Determination of the sample has been determined in advance based on the criteria. The data analysis method used in this study is a quantitative analysis method using SPSS data processing software version 26. The results of this study indicate that earnings management and leverage have an effect on tax aggressiveness. Independent commissioners can moderate the influence of earnings management and leverage on tax aggressiveness.
Keywords: Earnings Management, Leverage, Independent Commissioners, Tax Aggressiveness.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1902112103

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1902112103

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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