Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi
Vol 2, No 1 (2017): Keberlanjutan

PENGARUH LEVERAGE, KOMPENSASI RUGI FISKAL DAN MANAJEMEN LABA TERHADAP PENGHINDARAN PAJAK

Ridwan - Pajriyansyah (Unknown)
Amrie - Firmansyah (Unknown)

Article Info

Publish Date
24 Aug 2017

Abstract

AbstractThis research is aimed to provide empirical evident about relationship between leverage, loss carry forward and earnings management on tax avoidance. Using purposive sampling this research selected 264 firms that are listed in Indonesian Stock Exchange from 2013-2015 as samples. The result of multiple regression of panel data shows that there is significant relationship between leverage and earnings management on tax avoidance. Meanwhile, loss carry forward shows no significant relationship on tax avoidance. Keywords: leverage, loss carry forward, earnings management, tax avoidance

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Journal Info
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi
Website

Abbrev

keberlanjutan

Publisher

Universitas Pamulang

Subject

Economics, Econometrics & Finance Social Sciences

Description

Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi is a Scientific Journal published by Universitas Pamulang, containing writings in the fields of management and accounting. Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi is published twice a year, in July and December. The editor invited ...