Organum: Jurnal Saintifik Manajemen dan Akuntansi
Vol 2, No 1 (2019): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2019

Pengaruh Agresivitas Pelaporan Keuangan terhadap Agresivitas Pajak: Dampak Penerapan Mandatory Disclosure Rules (Studi pada Negara-negara Anggota G-20)

Sugandi, Rezza Regia (Unknown)
Prawira, Ida Farida Adi (Unknown)

Article Info

Publish Date
30 Jun 2019

Abstract

This study aims to examine the effect of the aggressiveness of financial reporting on tax aggressiveness behavior and examine the differences in tax aggressiveness behavior between before and after the implementation of mandatory disclosure rules. This study used data sourced from the financial statements of companies listed on investing.com for the 2016-2017 period. The samples used were 54 companies. The data analysis method used descriptive statistical analysis using panel data regression. The results showed that the aggressiveness of financial reporting affected the tax aggressiveness and there was no difference in the behavior of tax aggressiveness between before and after the implementation of mandatory disclosure rules.

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Journal Info
Organum: Jurnal Saintifik Manajemen dan Akuntansi
Website

Abbrev

Organum

Publisher

Universitas Winaya Mukti

Subject

Economics, Econometrics & Finance

Description

Organum: Jurnal Saintifik Manajemen dan Akuntansi is published by Fakultas Ekonomi dan Bisnis, Universitas Winaya Mukti. This peer-reviewed journal is designated to publish articles that report the results of research in management and accounting science. ...