Pengaruh Agresivitas Pelaporan Keuangan terhadap Agresivitas Pajak: Dampak Penerapan Mandatory Disclosure Rules (Studi pada Negara-negara Anggota G-20)

This study aims to examine the effect of the aggressiveness of financial reporting on tax aggressiveness behavior and examine the differences in tax aggressiveness behavior between before and after the implementation of mandatory disclosure rules. This study used data sourced from the financial stat...

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Main Authors:	Rezza Regia Sugandi, Ida Farida Adi Prawira
Format:	Article
Language:	Indonesian
Published:	Universitas Winaya Mukti 2019-06-01
Series:	Organum
Subjects:	accrual discretion effective tax rate tax aggressiveness earning management mandatory disclosure rules.
Online Access:	http://ejournal.winayamukti.ac.id/index.php/Organum/article/view/55

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spelling	doaj-244d76144ef94e7bb26013cdb42f874b2020-11-25T03:48:04ZindUniversitas Winaya MuktiOrganum2620-81562620-81642019-06-0121122410.35138/organum.v2i1.5511Pengaruh Agresivitas Pelaporan Keuangan terhadap Agresivitas Pajak: Dampak Penerapan Mandatory Disclosure Rules (Studi pada Negara-negara Anggota G-20)Rezza Regia Sugandi0Ida Farida Adi Prawira1Universitas Pendidikan IndonesiaUniversitas Pendidikan IndonesiaThis study aims to examine the effect of the aggressiveness of financial reporting on tax aggressiveness behavior and examine the differences in tax aggressiveness behavior between before and after the implementation of mandatory disclosure rules. This study used data sourced from the financial statements of companies listed on investing.com for the 2016-2017 period. The samples used were 54 companies. The data analysis method used descriptive statistical analysis using panel data regression. The results showed that the aggressiveness of financial reporting affected the tax aggressiveness and there was no difference in the behavior of tax aggressiveness between before and after the implementation of mandatory disclosure rules.http://ejournal.winayamukti.ac.id/index.php/Organum/article/view/55accrual discretioneffective tax ratetax aggressivenessearning managementmandatory disclosure rules.
collection	DOAJ
language	Indonesian
format	Article
sources	DOAJ
author	Rezza Regia Sugandi Ida Farida Adi Prawira
spellingShingle	Rezza Regia Sugandi Ida Farida Adi Prawira Pengaruh Agresivitas Pelaporan Keuangan terhadap Agresivitas Pajak: Dampak Penerapan Mandatory Disclosure Rules (Studi pada Negara-negara Anggota G-20) Organum accrual discretion effective tax rate tax aggressiveness earning management mandatory disclosure rules.
author_facet	Rezza Regia Sugandi Ida Farida Adi Prawira
author_sort	Rezza Regia Sugandi
title	Pengaruh Agresivitas Pelaporan Keuangan terhadap Agresivitas Pajak: Dampak Penerapan Mandatory Disclosure Rules (Studi pada Negara-negara Anggota G-20)
title_short	Pengaruh Agresivitas Pelaporan Keuangan terhadap Agresivitas Pajak: Dampak Penerapan Mandatory Disclosure Rules (Studi pada Negara-negara Anggota G-20)
title_full	Pengaruh Agresivitas Pelaporan Keuangan terhadap Agresivitas Pajak: Dampak Penerapan Mandatory Disclosure Rules (Studi pada Negara-negara Anggota G-20)
title_fullStr	Pengaruh Agresivitas Pelaporan Keuangan terhadap Agresivitas Pajak: Dampak Penerapan Mandatory Disclosure Rules (Studi pada Negara-negara Anggota G-20)
title_full_unstemmed	Pengaruh Agresivitas Pelaporan Keuangan terhadap Agresivitas Pajak: Dampak Penerapan Mandatory Disclosure Rules (Studi pada Negara-negara Anggota G-20)
title_sort	pengaruh agresivitas pelaporan keuangan terhadap agresivitas pajak: dampak penerapan mandatory disclosure rules (studi pada negara-negara anggota g-20)
publisher	Universitas Winaya Mukti
series	Organum
issn	2620-8156 2620-8164
publishDate	2019-06-01
description	This study aims to examine the effect of the aggressiveness of financial reporting on tax aggressiveness behavior and examine the differences in tax aggressiveness behavior between before and after the implementation of mandatory disclosure rules. This study used data sourced from the financial statements of companies listed on investing.com for the 2016-2017 period. The samples used were 54 companies. The data analysis method used descriptive statistical analysis using panel data regression. The results showed that the aggressiveness of financial reporting affected the tax aggressiveness and there was no difference in the behavior of tax aggressiveness between before and after the implementation of mandatory disclosure rules.
topic	accrual discretion effective tax rate tax aggressiveness earning management mandatory disclosure rules.
url	http://ejournal.winayamukti.ac.id/index.php/Organum/article/view/55
work_keys_str_mv	AT rezzaregiasugandi pengaruhagresivitaspelaporankeuanganterhadapagresivitaspajakdampakpenerapanmandatorydisclosurerulesstudipadanegaranegaraanggotag20 AT idafaridaadiprawira pengaruhagresivitaspelaporankeuanganterhadapagresivitaspajakdampakpenerapanmandatorydisclosurerulesstudipadanegaranegaraanggotag20
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Pengaruh Agresivitas Pelaporan Keuangan terhadap Agresivitas Pajak: Dampak Penerapan Mandatory Disclosure Rules (Studi pada Negara-negara Anggota G-20)

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