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Sholehudin Adi Nugroho
Politeknik Keuangan Negara STAN
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH FINANCIAL DISTRESS, REAL EARNINGS MANAGEMENT DAN CORPORATE GOVERNANCE TERHADAP TAX AGGRESSIVENESS Sholehudin Adi Nugroho; Amrie Firmansyah
JOURNAL OF APPLIED BUSINESS ADMINISTRATION Vol 1 No 2 (2017): Journal of Applied Business Administration - September 2017
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (380.195 KB) | DOI: 10.30871/jaba.v1i2.616

Abstract

This study is aimed to examine the effect of financial distress, real earnings management, and corporate governanceon tax aggressiveness. Using samples from manufacturing companies listed on the Indonesia Stock Exchange in the period 2011 to 2015, the data will be examined with fixed effect approach method. The results of this study indicate that financial distress does not affect on tax aggressiveness. While from real earnings management variables, only through manipulation of sales as which affects positive significantly on tax aggressiveness. On the contrary, manipulation of the production and manipulation of discretionary expenses precisely give the opposite effect. In addition, corporate governance consists of the audit committee and the percentage of institutional ownership can reduce tax aggressiveness, meanwhile the third measure (the percentage of independent commissioners) shows the opposite result..
Co-Authors Amrie Firmansyah