Lawtania, Fellycia (2018) PENGARUH PENGUNGKAPAN TATA KELOLA PERUSAHAAN DAN KONSERVATISME AKUNTANSI TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN PROPERTI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2010-2016. Skripsi thesis, Universitas Tarumanagara.
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Fellycia Lauwtania 125140553 JA.pdf Download (449kB) |
Abstract
The purpose of this study was to analyze the influence of good corporate governance disclosure and accounting conservatism on tax aggressiveness of property company’s in Indonesian Stock Exchange 2010-2016. The sample was determined by purposive sampling method. The research conducted by taking 34 property companies. This study uses secondary data from the company’s financial statements published during the observation year.The dependent variable in this study is tax aggressiveness, while the independent variable are good corporate governance disclosure and accounting conservatism.The control variable in this study is leverage. The result show that good corporate governance disclosure has a significant negative effect on tax aggressiveness, while accounting conservatsm do not have a significant effect on tax aggressiveness. Keywords: Good Corporate Governance Disclosure, Accounting Conservatism, Leverage and Tax Aggressiveness.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 18 Oct 2021 03:22 |
| Last Modified: | 08 Feb 2022 07:56 |
| URI: | http://repository.untar.ac.id/id/eprint/32766 |
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