PENGARUH LINDUNG NILAI, FINANCIAL LEVERAGE, DAN MANAJEMEN LABA TERHADAP AGRESIVITAS PAJAK
This research is aimed to provide empirical evidence about relationship between hedging, financial leverage, and earnings management on tax aggressiveness. Frank and Rego (2009) defines tax aggressiveness as the act of manipulation to reduce the amount of taxable income through tax planning efforts...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB)
2017-10-01
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| Series: | Media Riset Akuntansi, Auditing & Informasi |
| Online Access: | http://www.trijurnal.lemlit.trisakti.ac.id/index.php/mraai/article/view/2039 |