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Skripsi

PENGARUH FINANCIAL DISTRESS, MANAJEMEN LABA, KECAKAPAN MANAJEMEN, DAN KONEKSI POLITIK TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016 SAMPAI DENGAN 2021.

This study aims to determine the effect of financial distress, profit management, management ability, and political connections on tax aggressiveness on manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2016 to 2021. The research method used is descriptive quantitative, the type of data used used, namely secondary data in the form of documentation and literature study, with samples in the form of data from company annual reports issued by manufacturing companies listed on the Indonesia Stock Exchange in the period 2016 to 2021. The results showed that financial distress has a significant effect on aggressiveness tax. Profit management has no effect and is not significant on tax aggressiveness. Management Ability have a significant effect on tax aggressiveness. And the political connection have a significant effect to tax aggressiveness.

Availability
#
Central Library (Referens) T910152023
T91015
Available
Detail Information
Series Title
-
Call Number
T910152023
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya.,
Collation
xvii, 77 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.46 07
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Prodi Akuntansi
Akuntansi Perpajakan, Akuntansi Pajak
Specific Detail Info
-
Statement of Responsibility
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