Pengaruh Manajemen Laba Riil Dan Pengungkapan Tata Kelola Perusahaan Terhadap Agresivitas Pajak

Abstract

The purpose of this study was to find empirical evidence regarding the effect of real earnings management and corporate governance disclosures on tax aggressiveness. The sample in this study were companies listed on the LQ45 Index from 2016-2019. This study used 30 companies obtained by purposive sampling. The data used is secondary data in the form of corporate financial reports that have been published on the Indonesia Stock Exchange (BEI). Secondary data obtained were processed using SPSS version 25 software for descriptive statistical analysis and SmartPLS 3.0 for conducting outer model tests, inner model tests and hypothesis testing. The results showed that real earnings management did not have a significant effect on tax aggressiveness, while corporate governance disclosure had a negative and significant effect on tax aggressiveness. The implication of this research is that the increase in corporate governance disclosed can reduce tax aggressiveness.