Pengaruh Manajemen Laba dan Ukuran Perusahaan Terhadap Agresivitas Pajak
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Institusion
Universitas Wijaya Kusuma Surabaya
Author
Anjarwati, Vinji
Subject
HC Economic History and Conditions
Datestamp
2018-04-02 06:38:09
Abstract :
The purpose of this study is to research influence of earnings management and firm size to tax aggresivity. Population used in this research is subsector hotel, restaurant and tourist company listed in Indonesian Stock Exchange (IDX) in period 2012 - 2016. From that population got 11 companies which are suite to the criteria determined in 5 years so that all samples amount is 55 companies. Technic analysis used in this research is purposive sampling meanwhile data analysis technic use double linear regresion with SPSS Program.The result of research shows that earning management counted use modified jones model has influence to tax agresivity. Meanwhile firm size has no influence to tax agresivty which is couted use ETR.
The purpose of this study is to research influence of earnings management and firm size to tax aggresivity. Population used in this research is subsector hotel, restaurant and tourist company listed in Indonesian Stock Exchange (IDX) in period 2012 - 2016. From that population got 11 companies which are suite to the criteria determined in 5 years so that all samples amount is 55 companies. Technic analysis used in this research is purposive sampling meanwhile data analysis technic use double linear regresion with SPSS Program.The result of research shows that earning management counted use modified jones model has influence to tax agresivity. Meanwhile firm size has no influence to tax agresivty which is couted use ETR.
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