Skripsi

PENGARUH MANAJEMEN LABA, KEPEMILIKAN MANAJERIAL DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2024)

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Penilaian

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This study aims to examine the effect of earnings management, managerial ownership and profitability on tax aggressiveness with independent commissioners as moderating variables. The type of data used is secondary data obtained from the Indonesia Stock Exchange (IDX). The population of this study is energy sector companies for the period 2021-2024, and the sampling technique uses purposive sampling technique. The amount of data obtained was 96 data. The data analysis technique used in this research is Moderated Regression Analysis (MRA) using SPSS-24 software. The results showed that earnings management and managerial ownership had no effect on tax aggressiveness. Profitability has a positive effect on tax aggressiveness. Independent commissioners can moderate the relationship between earnings management and tax aggressiveness. independent commissioners are unable to moderate the relationship between managerial ownership and profitability on tax aggressiveness.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507005368	T182519	T1825192025	Central Library (Reference)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1825192025

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

xvi, 175 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.07

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

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Subject(s)

Manajemen Laba
Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

KA

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