Pengaruh Tata Kelola Perusahaan dan Pertumbuhan Penjualan Terhadap Pajak Agresif Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia
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Abstract
This study aims to examine the effect of corporate governance and sales growth on corporate tax aggressiveness. This research was conducted on manufacturing sector companies listed on the Indonesia Stock Exchange in 2017-2019. This study included all 111 populations as research observations. The data used is balanced panel data, then analyzed using the Panel Least Squares (PLS) method and the Common Effect Models (CEM) test. The results of this study found that corporate governance and sales growth have an effect on reducing tax aggressiveness, but not significantly.
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Syamsidar, Nasution, E. S., & Munazar, R. (2022). Pengaruh Tata Kelola Perusahaan dan Pertumbuhan Penjualan Terhadap Pajak Agresif Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia. Jurnal EMT KITA, 6(1), 59–64. https://doi.org/10.35870/emt.v6i1.490
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References
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Ermad, E., & Umar, Z. (2021). BISMA Cendekia Impact of Corporate Governance , Financial Leverage , and Sales Growth on Tax Avoidance of Manufacturing Sector Companies Listed on the Indonesia Stock Exchange. 1(2), 6–13.
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Panjalusman, P. A., Nugraha, E., & Setiawan, A. (2018). Pengaruh Transfer Pricing Terhadap Penghindaran Pajak. Jurnal Pendidikan Akuntansi & Keuangan, 6(2), 105. https://doi.org/10.17509/jpak.v6i2.15916
Rani, S., Susetyo, D., & Fuadah, L. L. (2018). The effects of the corporate’s characteristics on tax avoidance moderated by earnings management (Indonesian evidence). Journal of Accounting, Finance and Auditing Studies, 4(3), 149–169.
Salaudeen, Y. M. (2017). Corporate Effective Tax Rates in the Financial Services Sector : Evidence from Nigeria. International Journal of Accounting and Taxation, 5(1), 68–88. https://doi.org/10.15640/ijat.v5n1a6
Sunarsih, U., & Oktaviani, K. (2016). Good Corporate Governance in Manufacturing Companies Tax Avoidance. Etikonomi, 15(2), 85–96. https://doi.org/10.15408/etk.v15i2.3541.
Braga, R. N. (2017). Effects of IFRS adoption on tax avoidance. Revista Contabilidade E Financas, 28(75), 407–424. https://doi.org/10.1590/1808-057x201704680
Delgado, F. J., Fernandez-Rodriguez, E., & Martinez-Arias, A. (2014). Effective tax rates in corporate taxation: A quantile regression for the EU. Engineering Economics, 25(5), 487–496. https://doi.org/10.5755/j01.ee.25.5.4531
Ermad, E. (2012). Pengaruh Tangibility, Pertumbuhan Penjualan, Profitabilitas, dan Kepemilikan Institusional terhadap Struktur Modal pada Perusahaan Industri Dasar dan Kimia yang terdaftar di Bursa Efek Indonesia (Phdthesis). Tesis. Banda Aceh: Program Studi Magister Akuntansi Program Pasca Sarjana.
Ermad, E., & Umar, Z. (2021). BISMA Cendekia Impact of Corporate Governance , Financial Leverage , and Sales Growth on Tax Avoidance of Manufacturing Sector Companies Listed on the Indonesia Stock Exchange. 1(2), 6–13.
Kurniasih, L., Sulardi, & Suranta, S. (2017). Earnings management, corporate governance and Tax Avoidance: The case in Indonesia. Journal of Finance and Banking Review, 2(4), 28–35. https://doi.org/10.1166/asl.2016.8147
Multazam, S. & R. (2018). the Influence of Leverage , Executive Incentives , Managerial Ownership on Tax Aggressiveness ( Study in Manufacturing Companies Listed on Idx Year 2012-2014 ). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansikuntansi, 3(3), 494–504.
Panjalusman, P. A., Nugraha, E., & Setiawan, A. (2018). Pengaruh Transfer Pricing Terhadap Penghindaran Pajak. Jurnal Pendidikan Akuntansi & Keuangan, 6(2), 105. https://doi.org/10.17509/jpak.v6i2.15916
Rani, S., Susetyo, D., & Fuadah, L. L. (2018). The effects of the corporate’s characteristics on tax avoidance moderated by earnings management (Indonesian evidence). Journal of Accounting, Finance and Auditing Studies, 4(3), 149–169.
Salaudeen, Y. M. (2017). Corporate Effective Tax Rates in the Financial Services Sector : Evidence from Nigeria. International Journal of Accounting and Taxation, 5(1), 68–88. https://doi.org/10.15640/ijat.v5n1a6
Sunarsih, U., & Oktaviani, K. (2016). Good Corporate Governance in Manufacturing Companies Tax Avoidance. Etikonomi, 15(2), 85–96. https://doi.org/10.15408/etk.v15i2.3541.