PENGARUH FINANCIAL DISTRESS, MANAJEMEN LABA DAN KECAKAPAN MANAJEMEN TERHADAP AGRESIVITAS PAJAK

Authors

  • Sevty Fiana Indah Permata Politeknik Keuangan Negara STAN
  • Rahadi Nugroho Politeknik Keuangan Negara STAN
  • Hanik Susilawati Muamarah Politeknik Keuangan Negara STAN

Abstract

This study aims to examine the influence of financial distress, earning management and managerial ability. This research uses quantitative method that using 106 companies listed on the Indonesia Stock Exchage in the period 2015 to 2019 as sample. The data will be examined using data panel regression analysis. The result show that finacial distress, earning management, and managerial ability has negative influence on tax aggressiveness.

Keyword: Financial Distress, Earning Management, Managerial Ability, Tax Aggressiveness

Penelitian ini bertujuan untuk mengetahui pengaruh financial distress, manajemen laba dan kecakapan manajemen terhadap agresivitas pajak. Penelitian ini merupakan penelitian kuantitatif dengan sampel yang digunakan adalah 106 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dengan periode penelitian tahun 2015 sampai dengan 2019. Data penelitian diuji dengan menggunakan analisis regresi data panel. Hasil penelitian menunjukkan bahwa financial distress, manajamen laba dan kecakapan manajemen berpengaruh negatif terhadap agresivitas pajak.

Kata kunci: Agresivitas pajak, financial distress, manajemen laba, kecakapan manajemen

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Published

2021-11-24

Issue

Vol. 5 No. 2 (2021): NOVEMBER EDITION

Section

Articles

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