Earnings Management as an Intervening Variable to The Effect of Profitability, Related Party Transactions on Tax Aggressiveness
Intervening Manajemen Laba pada Pengaruh Profitabilitas, Related Party Transaction Terhadap Agresivitas Pajak
DOI:
https://doi.org/10.21070/ups.459Keywords:
Profitability, Related Transaction, Tax, EarningsAbstract
This study aims to examine the effect of profitability and earnings management on tax aggressiveness, the effect of related party transactions and earnings management on tax aggressiveness, the effect of profitability on tax aggressiveness with earnings management as an intervening variable,and the effect of related party transactions on tax aggressiveness with earnings management as a variable intervention.The object of this research is the Consumption Industry Sector on the Indonesia Stock Exchange in 2017-2020, then the sample is taken through purposive sampling. According to the results of the study, it was found profitability and earning management has an effect on tax aggressiveness, but related party transactions have no effect on tax aggressiveness, profitability and related party transaction has an effect on earnings management, profitability has an effect on tax aggressiveness with earnings management as an intervening variable and related party transactions affect tax aggressiveness with earnings management as an intervening variable.
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