Pengaruh Pengaruh Likuiditas, Manajemen Laba Dan Corporate Governance Terhadap Agresivitas Pajak Perusahaan (Studi Empiris pada Perusahaan yang Terdaftar di BEI Periode 2008-2012)
Abstract: This study
ivestigated if extend of liquidity, earning management and corporate governance
affected corporate tax aggresiveness.This study was a causative study.
Population in this study manufacture company that registered in Indonesia stock
exchange (BEI) from 2008 until 2012. The sample was choosed by purposive
sampling methode. Data used in this study was secunder data from www.idx.id.
Technic of Collecting data was documentation technic. The result of the
hypothesis was that, liquidity measured by current ratio that had no
signifficant negative impact to tax agresive, Earning Management measured by
that had no signifficant positive impact to to tax agresive, and corporate
governance measured by independent commissioners that had signifficant to
negative impact to to tax agresive measured by Effective Tax Rate (ETR).
Penulis: Lucy Tania Yolanda
Putri
Kode Jurnal: jpakuntansidd140680
