Skripsi

ANALISIS PENGARUH FINANCIAL DISTRESS, MANAJEMEN LABA, LEVERAGE TERHADAP AGRESIVITAS PAJAK PADA SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2021

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Penilaian

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Tax is a very important element for a country. This is because most of the state's revenue comes from the tax sector. This study aims to reexamine the effect of financial distress, earnings management, and leverage variables on tax aggressiveness. The sample in this study was 92 mining companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The independent variables in this study are financial distress, earnings management, and leverage, while the dependent variable in this study is tax aggressiveness. Determination of the sample using purposive sampling method. Data analysis used descriptive statistical tests, classic assumption tests, multiple regression analysis and Goodness of Fit testing using the SPSS program. The results of this study indicate that the earnings management and leverage variables affect tax aggressiveness, variable financial distress has not effect on tax aggressiveness. Keywords: Financial distress,earnings management,leverage, tax aggressiveness.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2207003581	T78038	T780382022	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T780382022

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi., 2022

Collation

vii, 58 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.460 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Prodi Akuntansi
Akuntansi Perpajakan, Akuntansi Pajak

Specific Detail Info

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Statement of Responsibility

MURZ

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