Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi AKUNESA
Latifah, Hanum Bani
universitas negeri surabaya
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PERILAKU AGRESIVITAS PAJAK KORPORASI DI INDONESIA DALAM PERSPEKTIF KINERJA KEUANGAN DAN TATA KELOLA PERUSAHAAN Latifah, Hanum Bani
Jurnal Akuntansi AKUNESA Vol 8, No 2 (2020): AKUNESA (JANUARI 2020)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tax aggressiveness is actionttaken to minimize the burden of the taxpayerrreceives tax payable. The moreeefficient the tax burden of state revenues frommtaxes will also decrease. This study aims to explained the effect of Leverage, Institusional Ownership, Independent Commisioners and Audit Commitee on Tax Aggressiveness. The sample used is sector manufacturing companies listedoon the BEI in the 2013 until 2017. The sample selection using purposive sampling method.The sample in this study as many 201 sample. Multiple linear regression analysis with SPSS 23 program was used to analyze the data of this study. The results showed that Leverage has positive effect on tax agressivness, because the greater the level debt, so the greater of the company takes tax aggressivesness. Institusional Ownership has negative effect on tax aggressiveness. Independent Commisioners has negative effect on tax aggressiveness. Audit Commitee has a negative effect on tax aggressiveness.
Co-Authors