PENGARUH LEVERAGE, KOMPENSASI RUGI FISKAL DAN MANAJEMEN LABA TERHADAP PENGHINDARAN PAJAK

Authors

  • Ridwan - Pajriyansyah
  • Amrie - Firmansyah

DOI:

https://doi.org/10.32493/keberlanjutan.v2i1.y2017.p431-459

Abstract

Abstract

This research is aimed to provide empirical evident about relationship between leverage, loss carry forward and earnings management on tax avoidance. Using purposive sampling this research selected 264 firms that are listed in Indonesian Stock Exchange from 2013-2015 as samples. The result of multiple regression of panel data shows that there is significant relationship between leverage and earnings management on tax avoidance. Meanwhile, loss carry forward shows no significant relationship on tax avoidance.

 

Keywords: leverage, loss carry forward, earnings management, tax avoidance

Downloads

Published

2017-08-24

How to Cite

Pajriyansyah, R. .-., & Firmansyah, A. .-. (2017). PENGARUH LEVERAGE, KOMPENSASI RUGI FISKAL DAN MANAJEMEN LABA TERHADAP PENGHINDARAN PAJAK. Keberlanjutan : Jurnal Manajemen Dan Jurnal Akuntansi, 2(1), 431–459. https://doi.org/10.32493/keberlanjutan.v2i1.y2017.p431-459

Issue

Vol. 2 No. 1 (2017): Keberlanjutan

Section

Articles

License

Creative Commons License

Articles publised in Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi are licensed under Creative Commons Attribution 4.0 International License. You are free to :

  1. Share â€” copy and redistribute the material in any medium or format
  2. Adapt â€” remix, transform, and build upon the material for any purpose, even commercially.

Copyright on articles is retained by the respective author(s), without restrictions. A non-exclusive license is granted to Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi to publish the article and identify itself as its original publisher, along with the commercial right to include the article in a hardcopy issue for sale to libraries and individuals.

By publishing in Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi, authors grant any third party the right to use their article to the extent provided by the Creative Commons Attribution 4.0 International License.