文章基本信息

标题：The Effect of Related Party Transaction, Leverage, Commissioners and Directors Compensation on Tax Aggressiveness
本地全文：下载
作者：Kusmuriyanto ; Kusmuriyanto ; Nur Azizah 等
期刊名称：Accounting Analysis Journal
印刷版ISSN：2252-6765
出版年度：2016
卷号：5
期号：4
页码：307-316
语种：English
出版社：Universitas Negeri Semarang
摘要：The aims of this study are to examine the effect of related party transaction, leverage, and the Board of Commissioners and the board of Directors’ compensation on tax aggressiveness. The population in this study was non-financial companies listed on the Indonesia Stock Exchange year period 2012-2014. The sample selection used purposive sampling method and got 27 companies sample. This research used IBM SPSS Statistics Version 21 software as the instrument to test the hypotheses. The results showed that the related party transaction had a significant positive effect on tax aggressiveness, leverage had no significant effect on tax aggressiveness, the Board of Commissioners and the Board of Directors’ compensation has no significant effect on tax aggressiveness. It is necessary a more intense supervision on the practices of related party transactions between companies that are not used as a mechanism of the company for tax evasion.
其他摘要：Penelitian ini bertujuan menganalisis pengaruh transaksi pihak berelasi, leverage, dan kompensasi Dewan Komisaris dan Direksi terhadap agresivitas pajak perusahaan. Populasi penelitian ini adalah perusahaan non keuangan yang terdaftar di Bursa Efek Indone
关键词：Board of Commissioners and Board of Directors’ Compensation; Leverage; Tax Aggressiveness; Related Party Transaction