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PENGARUH MANAJEMEN LABA DAN RISIKO PERUSAHAAN TERHADAP AGRESIVITAS PAJAK DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Properti, Real Estate dan Konstruksi yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020). 

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This study aims to determine and examine the effect of earnings management, corporate risk as a proxy for financial distress has an effect on tax aggressiveness. And to find out and test the effect of GCG in moderating the relationship between earnings management and corporate risk on tax aggressiveness. This research was conducted on property, real estate and construction companies listed on the Indonesia Stock Exchange 2016-2020. The sample that used in this study were 115 companies. results of the data processing show that the company's earnings didn’t have significant effect on company's tax aggressiveness, meanwhile risk management as proxied by financial distress has a positive and significant effect on the company's tax aggressiveness (Sig < 0.05). The results of the moderated regression analysis test show that GCG can weaken the influence of corporate earnings and risk management as proxied by financial distress on corporate tax aggressiveness. These results mean that companies that implement GCG well can minimize management actions to avoid taxes. Keyword: earnings management, corporate risk, GCG, tax aggressiveness.

Availability
Inventory Code Barcode Call Number Location Status
2207003661T78688T786882022Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T786882022
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya.,
Collation
xi, 80 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.460 7
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Prodi Akuntansi
Akuntansi Perpajakan, Akuntansi Pajak
Specific Detail Info
-
Statement of Responsibility
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No other version available

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