Analysis of The Factors Influence Company Income Tax Compliance with Earning Management as Moderating Variable

Trisanti, Theresia (2021) Analysis of The Factors Influence Company Income Tax Compliance with Earning Management as Moderating Variable. International Journal of Social Research and Development, 3 (2). pp. 6-13. ISSN Online ISSN: 2664-8709 Print ISSN: 2664-8695

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Official URL: http://www.socialsciencejournal.net/article/view/4...

Abstract

The purpose of this research is to find out whether Long Term Debt to Assets Ratio (LDAR), Debt to Equity (DER), Capital Intensity Ratio (CIR) and earning management as moderating variable have effect on corporate income tax. The population in this study are the manufacturing companies listed on the Indonesian Stock Exchange in 2016-2019 by using purposive sampling techniques and this is quantitative research. The results of research show that LDAR, DER, and CIR have significant effect on corporate income tax. Earning management as a moderating variable able to strengthen the relationship between LDAR, DER and CIR to corporate income tax. The contribution of this study are expected to provide additional deception for company management in making loan for optimal capital structure by considering the income tax perspective that must be paid, but not forgetting the ethical aspects and the risks elements in doing business

Item Type: Article
Uncontrolled Keywords: long term debt to asset ratio, debt to equity ratio, capital intensity ratio, earnings management, corporate income tax
Subjects: AKUNTANSI > Pasar Modal
Divisions: Dosen STIE YKPN > Prosiding
Depositing User: Pustakawan STIE YKPN
Date Deposited: 12 Aug 2021 08:52
Last Modified: 29 Oct 2021 06:13
URI: http://repository.stieykpn.ac.id/id/eprint/1268

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