PENGARUH LEVERAGE, KOMPENSASI RUGI FISKAL DAN MANAJEMEN LABA TERHADAP PENGHINDARAN PAJAK

Ridwan - Pajriyansyah · Amrie Firmansyah

44 citations0/0 files storedKeberlanjutan Jurnal Manajemen dan Jurnal Akuntansi

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Corporate Taxation and Avoidance Taxation and Legal Issues Corporate Governance and Financial Management

Abstract

AbstractThis research is aimed to provide empirical evident about relationship between leverage, loss carry forward and earnings management on tax avoidance. Using purposive sampling this research selected 264 firms that are listed in Indonesian Stock Exchange from 2013-2015 as samples. The result of multiple regression of panel data shows that there is significant relationship between leverage and earnings management on tax avoidance. Meanwhile, loss carry forward shows no significant relationship on tax avoidance. Keywords: leverage, loss carry forward, earnings management, tax avoidance

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1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1991Earnings Management During Import Relief Investigations 2005Performance matched discretionary accrual measures 1995Detecting Earnings Management.1999A Review of the Earnings Management Literature and Its Implications for Standard Setting 1996Theory of the firm; managerial Behavior, Agency Costs, and Ownership Structure 1985The effect of bonus schemes on accounting decisions 2010A review of tax research

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2020Volatilitas Harga Saham: Leverage, Ukuran Perusahaan, Pertumbuhan Aset 2020Pengaruh Manajemen Laba, Umur Perusahaan dan Leverage Terhadap Tax Avoidance 2022Pengaruh profitabilitas, leverage, ukuran perusahaan dan sales growth terhadap tax avoidance 2020PENGARUH KONEKSI POLITIK, GOOD CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP TAX AVOIDANCE 2020Tax Aggressiveness: A Meta Analysis in Agency Theory Perspective

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