Pengaruh Manajemen Laba dan Leverage Terhadap Agresivitas Pajak (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia)

Seferina, Venansia Lita (2020) Pengaruh Manajemen Laba dan Leverage Terhadap Agresivitas Pajak (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia). Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to examine whether earnings management and leverage affect the tax aggressiveness of a company. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX). Samples were selected using purposive sampling technique so that the number of samples of this study were 50 sample companies for 5 years. The data analysis is multiple regression analysis to know the effect of earnings management and leverage to tax aggressiveness. Hypothesis testing results show that earnings management has a negative effect on tax aggressiveness and leverage does not affect tax aggressiveness. Keywords: Earnings Management, Leverage, Tax Aggressiveness

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