Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Informatika Ekonomi Bisnis
Anisa Putri Astuti
Fakultas Ekonomi dan Bisnis, Universitas Telkom
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
Pengaruh Manajemen Laba, Komite Audit, Kepemilikan Institusional dan Corporate Social Responsibility Disclosure terhadap Agresivitas Pajak Ardan Gani Asalam; Anisa Putri Astuti
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i2.583

Abstract

Taxes make a major contribution to the State Budget (APBN) by contributing the largest revenue. However, the realization of tax revenue in Indonesia in the 2019-2021 period tends to decline due to obstacles in tax collection, namely tax aggressiveness. This study aims to determine the effect of profit management, audit committee, institutional ownership, and corporate social responsibility disclosure on tax aggressiveness. The population in this study is primary consumer goods sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling technique used in this study was purposive sampling technique, then obtained 25 companies with a research period of three years so that the number of research samples was 75 data. The data analysis method used in this study is panel data regression analysis. The results showed that profit management, audit committee, institutional ownership, and CSRD simultaneously influence tax aggressiveness. Partially, profit management, institutional ownership, and CSRD positively affect tax aggressiveness, and audit committees negatively affect tax aggressiveness. This research can contribute to science, especially taxation. Researchers can then use this study as a reference for further research on tax aggressiveness and the factors that influence it.
Co-Authors Ardan Gani Asalam