Article Per Year (5 Year)
p-Index From 2019 - 2024
0
P-Index
This Author published in this journals
All Journal Students´ Journal of Accounting and Banking
Dewan Akbar Shidarta, 12.05.52.0145
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
FAKTOR-FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK PERUSAHAAN (Studi Kasus Perusahaan Manufaktur yang Terdaftar di BEI tahun 2011-2014) Dewan Akbar Shidarta, 12.05.52.0145; Wahyudi, Djoko
Students' Journal of Accounting and Banking Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
Publisher : Students' Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of liquidity, leverage, independent commissioner, and earnings management against aggressive action taxes manufacturing companies period 2011-2014 listed on the Indonesia Stock Exchange. In this study the researchers used the financial data of manufacturing companies listed on the BEI in the period 2011-2014. The method used is purposive sampling method. The test equipment in this study used multiple linear regression, partial test (t test) and simultaneous test f (f test). The result of this research is liquidity and earnings management have negative effect to agriculture aggressiveness of manufacturing company period 2011-2014 which listed in Indonesia Stock Exchange. While leverage and independent commissioner does not affect the aggressiveness of the company's manufacturing tax for the period 2011-2014 listed on the Indonesia Stock Exchange.Keywords: Liquidity, Leverage, Independent Commissioner, Earnings Management, Tax Aggressiveness
Co-Authors Djoko Wahyudi