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All Journal Jurnal Mentari Jurnal Akuntansi Muhammadiyah Jurnal EMT KITA Jurnal Riset Inspirasi Manajemen dan Kewirausahaan BALANCE: Economic, Business, Management and Accounting Journal EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS)
syamsidar syamsidar
Universitas Muhammadiyah Aceh
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : Jurnal EMT KITA

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Pengaruh Tata Kelola Perusahaan dan Pertumbuhan Penjualan Terhadap Pajak Agresif Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Syamsidar; Emmi Suryani Nasution; Rizki Munazar
Jurnal EMT KITA Vol 6 No 1 (2022): JANUARY-JUNE 2022
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v6i1.490

Abstract

This study aims to examine the effect of corporate governance and sales growth on corporate tax aggressiveness. This research was conducted on manufacturing sector companies listed on the Indonesia Stock Exchange in 2017-2019. This study included all 111 populations as research observations. The data used is balanced panel data, then analyzed using the Panel Least Squares (PLS) method and the Common Effect Models (CEM) test. The results of this study found that corporate governance and sales growth have an effect on reducing tax aggressiveness, but not significantly.
Co-Authors Cut Fitrika Syawalina Devi Kumala Efendy, Dedy Efendy, Dedy Elviza Elviza Emmi Suryani Nasution Fitriani Fitriani Iin Novianti Jennyfer Jennyfer mulyadi ar Nadia Ulfa Putri Chairunnisa Rizki Munazar Tarmizi Gadeng