Published: 2022-01-01
Pengaruh Tata Kelola Perusahaan dan Pertumbuhan Penjualan Terhadap Pajak Agresif Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia
DOI: 10.35870/emt.v6i1.490
Syamsidar, Emmi Suryani Nasution, Rizki Munazar
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Syamsidar:
Universitas Muhammadiyah Aceh
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Emmi Suryani Nasution:
Universitas Muhammadiyah Aceh
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Rizki Munazar:
Universitas Muhammadiyah Aceh
Abstract
This study aims to examine the effect of corporate governance and sales growth on corporate tax aggressiveness. This research was conducted on manufacturing sector companies listed on the Indonesia Stock Exchange in 2017-2019. This study included all 111 populations as research observations. The data used is balanced panel data, then analyzed using the Panel Least Squares (PLS) method and the Common Effect Models (CEM) test. The results of this study found that corporate governance and sales growth have an effect on reducing tax aggressiveness, but not significantly.
Keywords
Article Information
This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 6 No. 1 (2022)
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Section: Articles
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Published: 2022-01-01
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License: CC BY 4.0
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Copyright: © 2022 Authors
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DOI: 10.35870/emt.v6i1.490
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Syamsidar, Universitas Muhammadiyah Aceh
Program Studi S1 Akuntansi, Fakultas Ekonomi, Universitas Muhammadiyah Aceh Banda Aceh, Indonesia
Emmi Suryani Nasution, Universitas Muhammadiyah Aceh
Rizki Munazar, Universitas Muhammadiyah Aceh
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