PENGARUH PENGHINDARAN PAJAK YANG DIMODERASI CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2014-2017)

Wilda Karinda - Jurusan Akuntansi Fakultas Ekonomi UNP Universitas Negeri Padang

Abstract


This research aims to examine the effect of tax avoidance and corporate governance moderated by tax avoidace of earnings management. Population in this research are manufacturing companies listed in Indonesia Stock Exchange (IDX) in 2014 to 2017. The sample of study was determined by using  purposive sampling method, and that total sample 52 manufacturing companies. The data used is secondary data. The technique of collecting data by documentation at www.idx.com. The analytical method used is Moderated Regression Analysis. The result showed tax avoidance have positive significant effect on earning managements and corporate governance negatively moderates (weaken) the relationship between tax avoidance and earnings management.

Keywords: earnings management, tax avoidance, corporate governance


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