文章基本信息

标题：KEBIJAKAN KEUANGAN DAN GOOD CORPORATE GOVERNANCE TERHADAP AGRESIVITAS PAJAK
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作者：Setu Setyawan ; Endang Dwi Wahyuni ; Ahmad Juanda 等
期刊名称：Jurnal Reviu Akuntansi dan Keuangan
出版年度：2019
卷号：9
期号：3
页码：327-342
DOI：10.22219/jrak.v9i3.9845
出版社：Jurnal Reviu Akuntansi dan Keuangan
摘要：This research aims to analyse the effect of financial policy and good corporate governance (GCG) on tax aggressiveness. Financial policies are prokated with leverage, capital intensity and inventory intensity. The GCG used are the institutional ownership, independent Board of Commissioners, audit committees and audit quality. The population is manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) period 2016-2017. Sampling method is used purposive sampling and obtained as much as 56 samples. Data analysis techniques use multiple linear regression using the SPSS 23. The results show that financial policies have an effect on tax aggressiveness. While the GCG on the independent Proxy Commissioner and Audit Committee has an effect on tax aggressiveness, while the other proxies are the ownership of the insitution and audit quality does not affect the aggressiveness of the tax..
其他摘要：This research aims to analyse the effect of financial policy and good corporate governance (GCG) on tax aggressiveness. Financial policies are prokated with leverage, capital intensity and inventory intensity. The GCG used are the institutional ownership, independent Board of Commissioners, audit committees and audit quality. The population is manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) period 2016-2017. Sampling method is used purposive sampling and obtained as much as 56 samples. Data analysis techniques use multiple linear regression using the SPSS 23. The results show that financial policies have an effect on tax aggressiveness. While the GCG on the independent Proxy Commissioner and Audit Committee has an effect on tax aggressiveness, while the other proxies are the ownership of the insitution and audit quality does not affect the aggressiveness of the tax.
关键词：Tax Aggressiveness; Financial Policy; Good Corporate Governance (GCG)