Tax Aggressiveness in Manufacturing Companies in Indonesia
Keywords:
tax aggressiveness, earning, leverage, profitability, CBTR, panel dataAbstract
References
Adesete, A. A. (2017). Panel Data Regression Model in Eviews: Pooled OLS, Fixed or Random effect model?
Amidu, M., Coffie, W., & Acquah, P. (2019). Transfer pricing, earnings management and tax avoidance of firms in Ghana. Journal of Financial Crime, 26(1), 235–259. https://doi.org/https://doi.org/10.1108/JFC-10-2017-0091
Dayanandan, A., & Sra, J. K. (2018). Accrual management and expected stock returns in India. Journal of Accounting in Emerging Economies, 8(4), 426–441. https://doi.org/10.1108/JAEE-08-2016-0073
Fatmawati, Y. (2018). Pengaruh Mekanisme Good Corporate Governance Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2015). Jurnal Akuntansi Universitas Padang, 6(1), 1752–1759.
Ghozali, I., & Ratmono, D. (2017). Analisis Multivariat dan Ekonometrika: Teori, Konsep dan Aplikasi dengan Eviews 10 (2nd ed.). Badan Penerbit Universitas Diponegoro.
Hanafi, M. M., & Halim, A. (2016). Analisis Laporan Keuangan (5th ed.). UPP STIM YKPN.
Healy, P. M., & Wahlen, J. (1999). A Review of the Earnings Management Literature and its Implications for Standard Setting.
Hemastuti, P. C., & Suwardi, H. B. (2014). Pengaruh Profitabilitas, Kebijakan Dividen, Kebijakan Hutang, Keputusan Investasi, dan Kepemilikan Insider Terhadap Nilai Perusahaan yang terdaftar di BEI. Jurnal Ilmu & Riset Akuntansi, 3(4), 1–15.
Hermuningsih, S. (2013). Pengaruh Profitabilitas, Growth opportunity, sruktur Modal terhadaP nilai Perusahaan Pada Perusahaan Publik di indonesia. Buletin Ekonomi Moneter Dan Perbankan, 16(2), 127–148. https://doi.org/10.1177/027046769801800106
Ichsani, S. (2019). The Effect of Firm Value, Leverage, Profitability and Company Size on Tax Avoidance in Companies Listed on Index LQ45 Period 2012-2016. Global Business and Management Research: An International Journal, 11(1), 307–314.
Jalan, A., Kale, J. R., Meneghetti, C., Risk, B., & Sheltering, C. T. (2014). Debt , Bankruptcy Risk , and Corporate Tax Sheltering. Nse Working Paper, December.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Kristanto, A. B. (2015). Faktor finansial dan non finansial yang mempengaruhi agresivitas pajak di indonesia. Media Riset Akuntansi, Auditing & Informasi, 15(1), 31–48.
Lanis, R., & Richardson, G. (2013). Corporate social responsibility and tax aggressiveness: A test of legitimacy theory. Accounting, Auditing and Accountability Journal, 26(1), 75–100. https://doi.org/10.1108/09513571311285621
Mahrani, S. (2019). Corporate Governance, Profitability, And Liquidity Against Tax Avoidance in Mining Companies Registered On The Indonesia Stock Exchange In 2012-2016. Research Journal of Finance and Accounting, 10(11), 68–78. https://doi.org/10.7176/RJFA
Neifar, S., & Ajili, H. (2019). CEO characteristics, accounting opacity and stock price synchronicity: Empirical evidence from German listed firms. Journal of Corporate Accounting & Finance, 30(2), 29–43. https://doi.org/10.1002/jcaf.22386
Neifar, S., & Utz, S. (2019). The effect of earnings management and tax aggressiveness on shareholder wealth and stock price crash risk of German companies. Journal of Applied Accounting Research, 20(1), 94–119. https://doi.org/10.1108/JAAR-11-2016-0106
Nurhandono, F., & Firmansyah, A. (2017). Pengaruh Lindung Nilai, Financial Leverage, Dan Manajemen Laba Terhadap Agresivitas Pajak. Media Riset Akuntansi, Auditing & Informasi, 17(1), 31. https://doi.org/10.25105/mraai.v17i1.2039
Pratama, A. (CNBC I. (2019). Siapa Emiten Penguasa Market Cap di Sektor Konsumer? CNBC Indonesia.
Putri, V. R., & Putra, B. I. (2017). Pengaruh Leverage, Profitability, Ukuran Perusahaan Dan Proporsi Kepemilikan Institusional Terhadap Tax Avoidance. Jurnal Manajemen Dayasaing, 19(1), 1. https://doi.org/10.23917/dayasaing.v19i1.5100
Rafael, E. C., & Rosalina, D. (2017). Menperin: Investasi naikkan industri dan ekonomi. Kontan.Co.Id.
Sarpingah, S., & Purba, H. (2019). The Effect of Good Corporate Governance and Profit Management on Tax Aggressive (Empirical Study on Manufacturing Companies Listed on the IDX Periode 2014-2017). International Journal of Accounting and Finance Studies, 2(2), p95. https://doi.org/10.22158/ijafs.v2n2p95
Setiawati, L., & Na’im, A. (2000). Manajemen Laba. Jurnal Ekonomi Dan Bisnis Indonesia, 15(4), 424–441.
Sugiyono. (2017). Metode Penelitian Bisnis: Pendekatan Kuantitatif, Kualitatif, Kombinasi, R&D (S. Y. Suryandari (ed.); 3rd ed.). CV Alfabeta.
Sukmawati, F., & Rebecca, C. (2016). Pengaruh Likuiditas dan Leverage terhadap Agresivitas Pajak Perusahaan. Conference on Management and Behavioral Studies, 498–509.
Tiaras, I., & Wijaya, H. (2017). Pengaruh Likuiditas, Leverage, Manajemen Laba, Komisaris Independen Dan Ukuran Perusahaan Terhadap Agresivitas Pajak. Jurnal Akuntansi, 19(3), 380. https://doi.org/10.24912/ja.v19i3.87
Wang, H., Xu, Z., & Huang, H. (2019). Operating Cash Flow, Earnings Management and Tax Aggressiveness: Evidence from Listed Companies in China. Springer International Publishing. https://doi.org/10.1007/978-3-319-93351-1
Yulfaida, D., & Zulaikha, Z. (2012). Pengaruh Size, Profitabilitas, Profile, Leverage Dan Ukuran Dewan Komisaris Terhadap Pengungkapan Tanggung Jawab Sosial Pada Perusahaan Manufaktur Di Bursa Efek Indonesia. Diponegoro Journal of Accounting, 1(1).
Downloads
Published
How to Cite
Issue
Section
Citation Check
License
The copyright of the article fully belongs to the Jurnal Akuntansi dan Pajak and publishing rights belong entirely to LLPM STIE AAS SurakartaÂ
Â
This work is licensed under a Creative Commons Attribution 4.0 International License.