Pengaruh Agresivitas Pelaporan Keuangan terhadap Agresivitas Pajak: Dampak Penerapan Mandatory Disclosure Rules (Studi pada Negara-negara Anggota G-20)
This study aims to examine the effect of the aggressiveness of financial reporting on tax aggressiveness behavior and examine the differences in tax aggressiveness behavior between before and after the implementation of mandatory disclosure rules. This study used data sourced from the financial stat...
| Main Authors: | , |
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| Format: | Article |
| Language: | Indonesian |
| Published: |
Universitas Winaya Mukti
2019-06-01
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| Series: | Organum |
| Subjects: | |
| Online Access: | http://ejournal.winayamukti.ac.id/index.php/Organum/article/view/55 |
| _version_ | 1818964590151598080 |
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| author | Rezza Regia Sugandi Ida Farida Adi Prawira |
| author_facet | Rezza Regia Sugandi Ida Farida Adi Prawira |
| author_sort | Rezza Regia Sugandi |
| collection | DOAJ |
| description | This study aims to examine the effect of the aggressiveness of financial reporting on tax aggressiveness behavior and examine the differences in tax aggressiveness behavior between before and after the implementation of mandatory disclosure rules. This study used data sourced from the financial statements of companies listed on investing.com for the 2016-2017 period. The samples used were 54 companies. The data analysis method used descriptive statistical analysis using panel data regression. The results showed that the aggressiveness of financial reporting affected the tax aggressiveness and there was no difference in the behavior of tax aggressiveness between before and after the implementation of mandatory disclosure rules. |
| first_indexed | 2024-12-20T13:03:32Z |
| format | Article |
| id | doaj.art-244d76144ef94e7bb26013cdb42f874b |
| institution | Directory Open Access Journal |
| issn | 2620-8156 2620-8164 |
| language | Indonesian |
| last_indexed | 2024-12-20T13:03:32Z |
| publishDate | 2019-06-01 |
| publisher | Universitas Winaya Mukti |
| record_format | Article |
| series | Organum |
| spelling | doaj.art-244d76144ef94e7bb26013cdb42f874b2022-12-21T19:39:50ZindUniversitas Winaya MuktiOrganum2620-81562620-81642019-06-0121122410.35138/organum.v2i1.5511Pengaruh Agresivitas Pelaporan Keuangan terhadap Agresivitas Pajak: Dampak Penerapan Mandatory Disclosure Rules (Studi pada Negara-negara Anggota G-20)Rezza Regia Sugandi0Ida Farida Adi Prawira1Universitas Pendidikan IndonesiaUniversitas Pendidikan IndonesiaThis study aims to examine the effect of the aggressiveness of financial reporting on tax aggressiveness behavior and examine the differences in tax aggressiveness behavior between before and after the implementation of mandatory disclosure rules. This study used data sourced from the financial statements of companies listed on investing.com for the 2016-2017 period. The samples used were 54 companies. The data analysis method used descriptive statistical analysis using panel data regression. The results showed that the aggressiveness of financial reporting affected the tax aggressiveness and there was no difference in the behavior of tax aggressiveness between before and after the implementation of mandatory disclosure rules.http://ejournal.winayamukti.ac.id/index.php/Organum/article/view/55accrual discretioneffective tax ratetax aggressivenessearning managementmandatory disclosure rules. |
| spellingShingle | Rezza Regia Sugandi Ida Farida Adi Prawira Pengaruh Agresivitas Pelaporan Keuangan terhadap Agresivitas Pajak: Dampak Penerapan Mandatory Disclosure Rules (Studi pada Negara-negara Anggota G-20) Organum accrual discretion effective tax rate tax aggressiveness earning management mandatory disclosure rules. |
| title | Pengaruh Agresivitas Pelaporan Keuangan terhadap Agresivitas Pajak: Dampak Penerapan Mandatory Disclosure Rules (Studi pada Negara-negara Anggota G-20) |
| title_full | Pengaruh Agresivitas Pelaporan Keuangan terhadap Agresivitas Pajak: Dampak Penerapan Mandatory Disclosure Rules (Studi pada Negara-negara Anggota G-20) |
| title_fullStr | Pengaruh Agresivitas Pelaporan Keuangan terhadap Agresivitas Pajak: Dampak Penerapan Mandatory Disclosure Rules (Studi pada Negara-negara Anggota G-20) |
| title_full_unstemmed | Pengaruh Agresivitas Pelaporan Keuangan terhadap Agresivitas Pajak: Dampak Penerapan Mandatory Disclosure Rules (Studi pada Negara-negara Anggota G-20) |
| title_short | Pengaruh Agresivitas Pelaporan Keuangan terhadap Agresivitas Pajak: Dampak Penerapan Mandatory Disclosure Rules (Studi pada Negara-negara Anggota G-20) |
| title_sort | pengaruh agresivitas pelaporan keuangan terhadap agresivitas pajak dampak penerapan mandatory disclosure rules studi pada negara negara anggota g 20 |
| topic | accrual discretion effective tax rate tax aggressiveness earning management mandatory disclosure rules. |
| url | http://ejournal.winayamukti.ac.id/index.php/Organum/article/view/55 |
| work_keys_str_mv | AT rezzaregiasugandi pengaruhagresivitaspelaporankeuanganterhadapagresivitaspajakdampakpenerapanmandatorydisclosurerulesstudipadanegaranegaraanggotag20 AT idafaridaadiprawira pengaruhagresivitaspelaporankeuanganterhadapagresivitaspajakdampakpenerapanmandatorydisclosurerulesstudipadanegaranegaraanggotag20 |