文章基本信息

标题：PENGARUH UKURAN PERUSAHAAN TERHADAP AGGRESSIVE TAX AVOIDANCE DI INDONESIA
本地全文：下载
作者：M. Khoiru Rusydi ; M. Khoiru Rusydi
期刊名称：Jurnal Akuntansi Multiparadigma
印刷版ISSN：2086-7603
电子版ISSN：2089-5879
出版年度：2013
卷号：4
期号：2
页码：323-329
DOI：10.18202/jamal.2013.08.7200
语种：Indonesian
出版社：University of Brawijaya
摘要：The Influence Of Size Firm On Aggressive Tax Avoidance In Indonesia. This study aims to empirically examine the effect of firm size (Firm Size) against aggressive tax avoidance (aggressive tax avoidance) in Indonesia. The method in use is descriptive quantitative with panel data of financial statements of listed companies on the Stock Exchange in the period 2010-2012 which regress with Eviews program. The results of this study indicate that company size has no effect on aggressive tax avoidance in Indonesia, which means that the behavior of firms in Indonesia for more aggressive tax avoidance do not affect the size of the company.
其他摘要：Pengaruh Ukuran Perusahaan Terhadap Aggressive Tax Avoidance Di Indonesia Tujuan Penelitian ini Menguji secara Empiris Pengaruh Ukuran Perusahaan (Firm Size) terhadap Penghindaran Pajak Agresif (Aggressive Tax Avoidance) di Indonesia. Penelitian ini mengg
关键词：Double entry; fenomenologi james bond; dan pendekatan Maurice Merleau Ponty