PENGARUH MANAJEMEN LABA DAN FINANCIAL DISTRESS TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR DI INDONESIA

Autor:	Siti Mardiansyah, Henni Rahayu Handayani
Rok vydání:	2021
Předmět:	Finance Manufacturing sector Action (philosophy) Earnings management business.industry Stock exchange media_common.quotation_subject Earnings before interest and taxes Multiple linear regression analysis business Business operations Payment media_common
Zdroj:	SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business. 4:311-320
ISSN:	2621-3389 2615-3009
DOI:	10.37481/sjr.v4i2.282
Popis:	Various methods are used to maintain profits, including minimizing the tax burden. For companies, tax is an expense that has a significant effect on reduced profits. So, taking concrete steps to reduce tax payments is a must. In fact, this study tries to analyze the factors that are usually carried out by companies in minimizing tax payments. For this reason, quantitative methods are used with multiple linear regression analysis. The companies used as research samples are manufactures listed on the Indonesian stock exchange, with a total of 56 data. The results confirm that the action to reduce tax payments made by the company is generally classified as planned. However, the actions taken were taking into account the applicable tax regulations, namely by taking advantage of an unstable financial situation and controlling operating profit. In other words, it is possible to reduce tax costs in the manufacturing sector, because there are many gaps in business operations.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::7c7111e98fe9fef74eed6d49044aa145 https://doi.org/10.37481/sjr.v4i2.282 Zobrazit plný text záznamu