Pengaruh Manajemen Laba dan Ukuran Perusahaan Terhadap Agresivitas Pajak

Anjarwati, Vinji (2018) Pengaruh Manajemen Laba dan Ukuran Perusahaan Terhadap Agresivitas Pajak. Other thesis, Wijaya Kusuma Surabaya.


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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.

Item Type: Thesis (Other)
Uncontrolled Keywords: Kata Kunci : Manajemen Laba, Ukuran Perusahaan dan Agresivitas Pajak Key words : Earning Management, Firm Size and Tax Agesivity
Subjects: H Social Sciences > HC Economic History and Conditions
H Social Sciences > HG Finance
Divisions: Faculty of Economic and Business > Accounting Study Program
Depositing User: Agus Junaidi
Date Deposited: 02 Apr 2018 06:38
Last Modified: 02 Apr 2018 06:38

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