PENGARUH CORPORATE GOVERNANCE, MANAJEMEN LABA, DAN LIKUIDITAS TERHADAP TINDAKAN PAJAK AGRESIF PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2014-2015

AFIANI, HENI (2017) PENGARUH CORPORATE GOVERNANCE, MANAJEMEN LABA, DAN LIKUIDITAS TERHADAP TINDAKAN PAJAK AGRESIF PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2014-2015. S1 thesis, Universitas Negeri Jakarta.

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Abstract

ABSTRACT HENI AFIANI NISAAKMALA. The Influence of Corporate Governance, Profit Management, and Liquidity toward Listed Manufacture Companies Agressive Tax Action in Indonesia Stock Exchange 2014-2015. The Faculty of Economics of Jakarta State University. 2017. The purpose of this research was to figure out the influence of corporate governance, profit management and liquidity on companies agressive tax action. The research used secondary data which were financial dan annualy report of listed manufacture companies in ISE. The applied sampling technique was purposive sampling. The amount of qualified companies research sampling was 61 companies. In this research, agressive tax action as a dependent variable was proxied with Effective Tax Rates (ETR). Meanwhile, Independent Variable of this research, Corporate Governance, proxied with Corporate Governance Index (CG Index). Then, Profit Management proxied with modified-Model Jones. In addition, liquidity proxied with cash ratio. The influence and correlation of these three variables tested by using double linier regresion analisys of IBM SPSS Statistic 24. Experiment T result showed that corporate governance did not affect companies aggressive tax action. In the contrary, profit management and liquidity affected to companies aggressive tax action. Thus, hipothesis of this research was proved. Moreover, the applied independent variable within this research were corporate governance, profit management, liquidity explained the dependent variable which was companies aggressive tax action at about 25,4% . Keywords: Company Aggressive Tax Action, Corporate Governance, Profit Management, Liquidity.

Item Type: Thesis (S1)
Additional Information: Pembimbing I: Nuramalia Hasanah, SE, M.Ak ; Pembimbing II: Diah Armeliza, SE, M.Ak
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Analisis Data Akuntansi (Data Processing and Analysis of Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Akuntansi Perpajakan (Tax Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Manajemen Perusahaan (Management for Enterprises)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Analisis Data Manajemen (Data Processing and Analysis of Management)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Manajemen Investasi, Manajemen Modal, Kapitalisasi (Management of Investment, Capitalization)
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Budi Siswanto
Date Deposited: 19 Feb 2018 03:48
Last Modified: 19 Feb 2018 03:48
URI: http://repository.fe.unj.ac.id/id/eprint/3194

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