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Pengaruh komisaris independen terhadap hubungan antara financial aggressiveness dengan tax aggressiveness pada perusahaan energi di indonesia yang terdaftar dalam bei periode 2020-2022

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This study explores the relationship between financial aggressiveness and tax aggressiveness, with independent commissioners as a moderating variable. This study employs a quantitative method with purposive sampling. The population of this study consists of energy sector companies listed on the Indonesia Stock Exchange for the period 2020-2022. The aim of this study is to determine the extent to which financial aggressiveness impacts tax aggressiveness and the effect of independent commissioners on the relationship between these two. The results indicate that financial aggressiveness has a significant negative effect on tax aggressiveness. but independent commissioners do not affect the relationship between financial aggressiveness and tax aggressiveness.

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Ketersediaan

AKU24/069

AKU 24/069

Prodi Akuntansi (Ruang Skripsi & Tesis)

Tersedia

Informasi Detail

Judul Seri

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No. Panggil

AKU 24/069

Penerbit

Jakarta : Universitas Trilogi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

AKU

Tipe Isi

text

Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Accounting
Trilogi University--Accounting

Info Detail Spesifik

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Pernyataan Tanggungjawab

Zakiah

Versi lain/terkait

Lampiran Berkas

Komentar

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