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.

Preview	Text Cover.pdf Download (432kB) | Preview
Preview	Text Table_Of_Content.pdf Download (97kB) | Preview
Preview	Text Chapter1.pdf Download (148kB) | Preview
	Text Chapter2.pdf Restricted to Repository staff only Download (1MB)
Preview	Text Chapter3.pdf Download (1MB) | Preview
	Text Chapter4.pdf Restricted to Repository staff only Download (1MB)
Preview	Text Chapter5.pdf Download (94kB) | Preview
Preview	Text Bibliography.pdf Download (190kB) | Preview

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.

Actions (login required)

View Item