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All Journal Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Kompartemen : Jurnal Ilmiah Akuntansi Oikonomika: Jurnal Kajian Ekonomi dan Keuangan Syariah PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Ekonomi, Bisnis, dan Akuntansi
Irianing Suparlinah
Universitas Jenderal Soedirman
Economics, Econometrics & Finance Education Social Sciences

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Journal : PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi

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Tax Aggressiveness Affected by Corporate Social Responsiblity, Earnings Management, and Audit Quality Noveryan Irfansyah; Icuk Rangga Bawono; Irianing Suparlinah
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 12 No 2 (2020): Agustus
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v12i2.109

Abstract

This study aims to examine whether tax aggressiveness can be affected by corporate social responsibility, earnings management and audit quality. This study uses manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2016-2018 as research objects with a total of 165 companies. In determining the sample in this study using a purposive sampling method, and obtained a total sample of 46 companies and a study period of 3 years so that the sample size becomes 138 data units. The results of this study indicate that tax aggressiveness can not be affected by corporate social responsibility, tax aggressiveness can be affected positively and significantly by earnings management and tax aggressiveness can be affected negatively and significantly by audit quality.
Co-Authors Agus Faturokhman Fenny Budi Utami Gede Ari Slamet Suaputra Hamdan Naufal Azhari Icuk Rangga Bawono Lilik Handaya Eka Margani Pinasti Negina Kencono Putri Noveryan Irfansyah Puji Lestari Sujono Sujono