Aggressiveness tax in indonesia

Aggressiveness tax in indonesia

The purpose of this study was to obtain empirical evidence about the influence of liquidity, corporate social responsibility, earnings management, and firm size against tax aggressiveness on manufacturing companies listed consistently in the Indonesia Stock Exchange during the year 2013-2015. This s...

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Main Authors: Sofia Prima Dewi, Cynthia Cynthia
Format: Article
Language:English
Published: Universitas Tarumanagara 2018-08-01
Series:Jurnal Akuntansi
Subjects:
tax aggressiveness, liquidity, corporate social responsibility, earnings management, firm size
Online Access:http://ecojoin.org/index.php/EJA/article/view/350
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spelling doaj-f8e2c4db92f34afd89cd2cca288d80732020-11-24T21:05:34ZengUniversitas TarumanagaraJurnal Akuntansi1410-35912549-88002018-08-0122210.24912/ja.v22i2.350335Aggressiveness tax in indonesiaSofia Prima DewiCynthia CynthiaThe purpose of this study was to obtain empirical evidence about the influence of liquidity, corporate social responsibility, earnings management, and firm size against tax aggressiveness on manufacturing companies listed consistently in the Indonesia Stock Exchange during the year 2013-2015. This study used a sample of sixty-four manufacturing companies. This study uses a software program Eviews for data processing. These results indicate that liquidity has an influence on tax aggressiveness, while corporate social responsibility, earnings management, and firm size have no influence on tax aggressiveness.http://ecojoin.org/index.php/EJA/article/view/350tax aggressiveness, liquidity, corporate social responsibility, earnings management, firm size
collection DOAJ
language English
format Article
sources DOAJ
author Sofia Prima Dewi
Cynthia Cynthia
spellingShingle Sofia Prima Dewi
Cynthia Cynthia
Aggressiveness tax in indonesia
Jurnal Akuntansi
tax aggressiveness, liquidity, corporate social responsibility, earnings management, firm size
author_facet Sofia Prima Dewi
Cynthia Cynthia
author_sort Sofia Prima Dewi
title Aggressiveness tax in indonesia
title_short Aggressiveness tax in indonesia
title_full Aggressiveness tax in indonesia
title_fullStr Aggressiveness tax in indonesia
title_full_unstemmed Aggressiveness tax in indonesia
title_sort aggressiveness tax in indonesia
publisher Universitas Tarumanagara
series Jurnal Akuntansi
issn 1410-3591
2549-8800
publishDate 2018-08-01
description The purpose of this study was to obtain empirical evidence about the influence of liquidity, corporate social responsibility, earnings management, and firm size against tax aggressiveness on manufacturing companies listed consistently in the Indonesia Stock Exchange during the year 2013-2015. This study used a sample of sixty-four manufacturing companies. This study uses a software program Eviews for data processing. These results indicate that liquidity has an influence on tax aggressiveness, while corporate social responsibility, earnings management, and firm size have no influence on tax aggressiveness.
topic tax aggressiveness, liquidity, corporate social responsibility, earnings management, firm size
url http://ecojoin.org/index.php/EJA/article/view/350
work_keys_str_mv AT sofiaprimadewi aggressivenesstaxinindonesia
AT cynthiacynthia aggressivenesstaxinindonesia
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