Penelitian ini dilakukan dengan tujuan untuk menguji hubungan antara book tax dengan tax avoidance. The results of moderation of earnings management variables on 4 (four) independent variables in this study indicate that there is no significant probability value for the moderation of the four independent variables. Meanwhile deferred tax expense are known to have a negative effect on tax avoidance. Sales growth have a positive effect on tax avoidance. Test results from this study indicate that fixed assets and intangible assets didn’t have an effect towards tax avoidance. The sample selection is done by purposive sampling method with a total sample of 49 companies listed on the Indonesia Stock Exchange (BEI) in the time span between 2016 - 2018. This study also uses moderation variables in the form of earnings management and control variables namely company size, leverage, profitability and operational cash flow. This study seeks to examine the items in the financial statements which are a proxy of the book tax difference that is closely related to the existence of indications of tax avoidance by the company. This research was conducted with the aim to examine the relationship between book tax with the tax avoidance.
0 Comments
Leave a Reply. |
AuthorWrite something about yourself. No need to be fancy, just an overview. ArchivesCategories |