Pengaruh Pengaruh Likuiditas, Manajemen Laba Dan Corporate Governance Terhadap Agresivitas Pajak Perusahaan (Studi Empiris pada Perusahaan yang Terdaftar di BEI Periode 2008-2012)

Lucy Yolanda Putri - Program Studi Akuntansi Fakultas Ekonomi Universitas Negeri Padang

Abstract


This study ivestigated if extend of liquidity, earning management and corporate governance affected corporate tax aggresiveness.This study was a causative study. Population in this study manufacture company that registered in Indonesia stock exchange (BEI) from 2008 until 2012. The sample was choosed by purposive sampling methode. Data used in this study was secunder data from www.idx.id. Technic of Collecting data was documentation technic. The result of the hypothesis was that, liquidity measured by current ratio that had no signifficant negative impact to tax agresive, Earning Management measured by that had no signifficant positive impact to to tax agresive, and corporate governance measured by independent commissioners that had signifficant to negative impact to to tax agresive measured by Effective Tax Rate (ETR).

Keyword : Corporate Tax Aggresiveness, Liquidity, Earning Management and Corporate Governance


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