Golden Ratio of Taxation Studies
Vol. 1 No. 1 (2021): December - May

The Effect of Changes in Tax Rate, Profitability, Liquidity, and Corporate Governance to Management Profit on Manufacture Industry

Septyana Prasetianingrum (Universitas Yapis, Papua)
Yaya Sonjaya (Universitas Yapis, Papua)
Laode Marihi (Universitas Yapis, Papua)
Entar Sutisman (Universitas Yapis, Papua)
Sahrul Ponto (Universitas Yapis, Papua)



Article Info

Publish Date
30 Apr 2021

Abstract

Study this aim for analyze influence Change Rates Tax PPH Body year 2008, Profitability, Liquidity, and Corporate Governance of Management in the annual reports of industrial companies Manufacture in Indonesia. Study this expected could give contribution in knowledge accountancy and theory development especially with regard to corporate earnings management practices in annual reports company. Type study this is study quantitative with analysis data use regression linear double with the SPSS program. The research sample is 8 manufacturing industry companies listed on the Stock Exchange Indonesia and data which used is data secondary form report finance period 2006-2010. Results this study states that the measure of liquidity positive and significant effect, while the measure of change The 2008 Corporate PPH Tax Rate, Profitability, and Corporate Governance have an effect on Profit Management negative to management profit.

Copyrights © 2021






Journal Info

Abbrev

grts

Publisher

Subject

Economics, Econometrics & Finance

Description

Golden Ratio of Taxation Studies encourages courageous and bold new ideas, focusing on contribution, theoretical, managerial, and social life implications. Golden Ratio of Taxation Studies encourages courageous and bold new ideas, focusing on contribution, theoretical, managerial, and social life ...