PENGARUH EARNINGS MANAGEMENT, MULTINATIONALITY DAN THIN CAPITALIZATION TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2019-2021

Salsabila Ghadah, . (2024) PENGARUH EARNINGS MANAGEMENT, MULTINATIONALITY DAN THIN CAPITALIZATION TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2019-2021. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

Earnings Management, Multinationality, and Thin Capitalization on Tax Aggressiveness. The population in this study consisted of all manufacturing companies listed on the Indonesia Stock Exchange in 2019 - 2021, consisting of 164 companies and obtained 153 samples using purposive sampling as a method for determining the sample. Hypothesis testing in this research uses multiple linear regression using Stata version 13. The results of this research show that the independent variable thin capitalization has a significant negative effect on tax aggressiveness and variable multinationality has a significant positive effect on tax aggressiveness. Meanwhile, the earnings management variable have no significant effect on tax aggressiveness.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 1910112200] [Pembimbing: Juska Meidy Enyke Sjam] [Penguji 1: Donny Maha Putra] [Penguji 2: Andy Setiawan]
Uncontrolled Keywords: tax aggressiveness, earnings management, multinationality, thin capitalization, manufacturing
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Salsabila Ghadah ANT
Date Deposited: 19 Mar 2024 07:17
Last Modified: 19 Mar 2024 07:17
URI: http://repository.upnvj.ac.id/id/eprint/28609

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