Text
Analisis Hubungan Agresivitas Pajak dan Agresivitas Laba Pada Perusahaan Manufaktur.
This study aims to determine the reciprocal relationship between tax aggressiveness and earnings aggresiveness. This research found that the tax aggressiveness proxied by permanent differences discretionary and earnings aggressiveness proxied by accrual discretionary appear to
influence each other with significant level of trust. The data which used in this study comes from the financial statements of 39 manufacturing companies that are listed on Indonesia Stock Exchange in period 2013-2015. Hypothesis analysis which used in this research uses multiple linear regression and before hypothesis test, data normality has been tested.
AKU18/034 | AKU 18/034 | Prodi Akuntansi (Ruang Skripsi & Tesis) | Tersedia |
Tidak tersedia versi lain