Articlediamond2020

Manajemen Laba, Profitabilitas dan Kepemilikan Keluarga dan Tax Avoidance

Ni Luh Ratna Pradnya Maitriyadewi · Naniek Noviari

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Corporate Taxation and Avoidance Auditing, Earnings Management, Governance Corporate Governance and Financial Management

Abstract

One of the biggest sources of income for the country is tax. Taxes are used to finance the national development of a country. The results of Indonesia's tax revenue have fluctuated from 2016 to 2018. Tax revenue is fluctuating because of less optimal tax collection or the presence of tax avoidance from taxpayers. The purpose of this study is to obtain empirical evidence regarding the effect of earnings management, profitability, and family ownership on tax avoidance. This research was conducted by taking the population of consumer goods companies listed on the Stock Exchange in 2016-2018. Through the purposive sampling method in accordance with predetermined criteria, researchers obtained 27 sample companies. The data analysis technique used is multiple linear regression analysis. The results obtained are earnings management and profitability variables have a positive effect on tax avoidance. While the family ownership variable has no effect on tax avoidance. Keywords: Earning Management; Profitability; Family Ownership; Tax Avoidance.

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2012The Theory of Planned Behavior 2003Founding‐Family Ownership and Firm Performance: Evidence from the S&P 500 1997Earnings management to avoid earnings decreases and losses 2012Detecting Earnings Management 2007Are Family Firms More Tax Aggressive Than Non-Family Firms?2009Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting 2007Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia 2010Corporate Tax Planning: A Study On Corporate Effective Tax Rates of Malaysian Listed Companies

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2023Analisis Determinan Tax Avoidance Pada Perusahaan Sub Sektor Farmasi

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