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Hesti Setiorini
Fakultas Ekonomi dan Bisnis Universitas Bengkulu
Economics, Econometrics & Finance

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MANAJEMEN LABA, TATA KELOLA PERUSAHAAN DAN PENGHINDARAN PAJAK Hesti Setiorini; Rini Indrian; Pratana Puspa Midiastuty
JURNAL FAIRNESS Vol. 7 No. 1 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (223.132 KB) | DOI: 10.33369/fairness.v7i1.15142

Abstract

This study aims to analyze the effect of earnings management and corporate governance mechanisms gradually avoidance of taxes.The population of this study are property and real estate companies listed in Indonesia Stock Exchange 2013-2016. Sampling technique in this research using purposive sampling technique, with 128 data selected as sample. Analytical method used is multiple linear regression with SPSS program.The result of regression analysis proves that earnings management have an effect on tax avoidance. This study can not prove the effect of the proportion of independent board of commissioners, audit committee and managerial ownership on tax avoidance.
MANAJEMEN LABA, MEKANISME CORPORATE GOVERNANCE DAN PENGHINDARAN PAJAK Hesti Setiorini; Rini Indriani; Pratana Puspa Midiastuty
JURNAL FAIRNESS Vol. 7 No. 3 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (203.482 KB) | DOI: 10.33369/fairness.v7i3.15185

Abstract

This study aims to examine the effect of earnings management and corporate governance mechanisms on tax avoidance.The population in this study were property and real estate companies listed on the Indonesia Stock Exchange in 2013-2016. The sampling technique in this study using the purposive sampling technique, with 128 data selected as samples. The analytical method used is multiple linear regression with the SPSS program.The regression analysis results prove that earnings management has an effect on tax avoidance. This study cannot prove the effect of the proportion of independent commissioners, audit committee and managerial ownership on tax avoidance.
Co-Authors Pratana Puspa Midiastuty Rini Indrian Rini Indriani