文章基本信息

标题：LINDUNG NILAI,FINANCIAL LEVERAGE,MANAJEMEN LABA DAN AGRESIVITAS PAJAK
本地全文：下载
作者：Furqon Nurhandono ; Amrie Firmansyah
期刊名称：Media Riset Akuntansi, Auditing & Informasi
印刷版ISSN：1411-8831
电子版ISSN：2442-9708
出版年度：2017
卷号：17
期号：1
页码：31-52
DOI：10.25105/mraai.v17i1.2039
语种：Indonesian
出版社：Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB)
摘要：This research is aimed to provide empirical evidence about relationship between hedging,financial leverage,and earnings management on tax aggressiveness.Tax aggressiveness as the act of manipulation to reduce the amount of taxable income through tax planning efforts either it can or can not be categorized as an act of tax evasion.Using purposive sampling this research selected 24 firms that are listed in Indonesian Stock Exchange from 2011-2015 as samples.The result of multiple regression of panel data shows that there is positively significant relationship between financial leverage and tax aggressiveness as well as earnings management and tax aggressiveness.While there is no significant relationship between hedging and tax aggresiveness.
关键词：Hedging;Financial Leverage;Earnings Management;Tax Aggresiveness