Good Corporate Governance dalam Agresivitas Pajak pada Perusahaan Pertambangan di Bursa Efek Indonesia

Desta Adelia Putri ; Hwihanus Hwihanus
Jurnal Mutiara Ilmu Akuntansi (JUMIA) 📅 2024 Vol 2, No 4 🔗 DOI: 10.55606/jumia.v2i4.3335
Abstract
This study aims to determine the relationship between leverage, company characteristics, and financial performance with illegal tax aggressiveness in mining companies listed on the Indonesia Stock Exchange in 2019-2022. The research method used is quantitative with secondary data. The population of this study are mining sector companies listed on the Indonesia Stock Exchange in 2019-2022. The sample obtained was 10 companies using purposive sampling method. Data analysis using SmartPLS. The results showed that leverage, company characteristics, and financial performance had no significant effect on tax aggressiveness. This means that mining companies that have high leverage, poor company characteristics, and poor financial performance do not tend to practice tax aggressiveness. In addition, good corporate governance cannot moderate the relationship between leverage, company characteristics and financial performance with tax aggressiveness. This means that leverage, company characteristics and financial performance still have a significant influence on tax aggressiveness, even though the company has good corporate governance.
Keywords
Illegal Tax Aggressiveness; Financial Performance; Good Corporate Governance
How to Cite

Desta Adelia Putri & Hwihanus Hwihanus (2024). Good Corporate Governance dalam Agresivitas Pajak pada Perusahaan Pertambangan di Bursa Efek Indonesia. Jurnal Mutiara Ilmu Akuntansi (JUMIA), 2(4). https://doi.org/10.55606/jumia.v2i4.3335

Desta Adelia Putri; Hwihanus Hwihanus, "Good Corporate Governance dalam Agresivitas Pajak pada Perusahaan Pertambangan di Bursa Efek Indonesia," Jurnal Mutiara Ilmu Akuntansi (JUMIA), vol. 2, no. 4, 2024.

Desta Adelia Putri; Hwihanus Hwihanus. "Good Corporate Governance dalam Agresivitas Pajak pada Perusahaan Pertambangan di Bursa Efek Indonesia." Jurnal Mutiara Ilmu Akuntansi (JUMIA), vol. 2, no. 4, 2024.

Desta Adelia Putri; Hwihanus Hwihanus. "Good Corporate Governance dalam Agresivitas Pajak pada Perusahaan Pertambangan di Bursa Efek Indonesia." Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2, no. 4 (2024).

Desta Adelia Putri & Hwihanus Hwihanus (2024) 'Good Corporate Governance dalam Agresivitas Pajak pada Perusahaan Pertambangan di Bursa Efek Indonesia', Jurnal Mutiara Ilmu Akuntansi (JUMIA), 2(4). doi: 10.55606/jumia.v2i4.3335.

Desta Adelia Putri; Hwihanus Hwihanus. Good Corporate Governance dalam Agresivitas Pajak pada Perusahaan Pertambangan di Bursa Efek Indonesia. Jurnal Mutiara Ilmu Akuntansi (JUMIA). 2024;2(4).

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