Skripsi

PENGARUH MANAJEMEN LABA, GOOD CORPORATE GOVERNANCE, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BEI 2019-2023

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Penilaian

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This study aims to examine the influence of earnings management proxied by discretionary accruals in the Modified Jones Model, good corporate governance proxied by the audit committee, and leverage proxied by the debt-to-equity ratio on tax aggressiveness proxied by the effective tax rate (ETR). The research object is financial sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. Using a purposive sampling method, the research sample consists of 50 companies with a total of 250 observations. The independent variables EM, GCG, and LV. Meanwhile, the dependent variable used is TA. This research employs a quantitative approach with secondary data. The analysis technique used is multiple linear regression with SPSS 25 as the analysis tool. The research results indicate that earnings management, good corporate governance, and leverage have a significant influence on tax aggressiveness.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507001316	T168110	T1681102025	Central Library (Reference)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1681102025

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi., 2025

Collation

xviii, 101 hlm.; ilus.; tab.; 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

-

Edition

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Subject(s)

Akuntansi Perpajakan

Specific Detail Info

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Statement of Responsibility

MI

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