Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Kontemporer Akuntansi
Chyntialie
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

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

Found 1 Documents
Search

 1 
PENGARUH LEVERAGE, TAX HAVEN, DAN KEPEMILIKAN MANAJERIAL TERHADAP AGRESIVITAS PAJAK DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI Chyntialie; Ngadiman; Yustina Peniyanti Jap
Jurnal Kontemporer Akuntansi Vol. 5 No. 1 (2025): Volume 5, No.1, Maret 2025
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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

Abstract

The purpose of this research is to determine the effect of Leverage, Tax Haven and Managerial Ownership on Tax Aggressiveness with Independent Commissioner as Moderating Variable. This study uses secondary data taken from the official IDX website. This study used 105 samples, namely manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) during the period 2016 – 2020. The results of this study indicate that Leverage, Tax Haven and Managerial Ownership have a positive effect on Tax Aggressiveness with Independent Commissioners as Variables Moderation.
Co-Authors Ngadiman Yustina Peniyanti Jap