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Analisa hubungan agresivitas pelaporan keuangan dan agresivitas pajak pada saat terjadinya tarif pajak

This research discusses the causal relationship between tax aggressiveness and aggressive financial reporting on the manufacturing company listed on the Indonesia Stock Exchange in 2008-2011 by using 108 companies as sample, result in 432 total observations. This research also analyzes the effect of tax rate reductions in tax aggressiveness and aggressive financial reporting. This research showed a positive relationship between tax aggressiveness and aggressive financial reporting. We find that tax aggressiveness in prior year before tax rate reduction is relatively higher while aggressive financial reporting is lower. Profitability ratio and size of company have negative effect on tax aggressiveness while loss carry forward and foreign operation have positive effect. Financial reporting aggressiveness is affected positively by leverage and profitability ratio while size of company has negative effect.Ada tabel

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Penerbit Depok Program Studi Akuntansi Fakultas Ekonomi Universitas Indonesia.,
Edisi -
Subjek Taxation
Financial reporting
Financial statements
Tax rate reduction
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xv, 82 p. ; 30 cm
Info Detail Spesifik -
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