Please use this identifier to cite or link to this item: https://www.um.edu.mt/library/oar/handle/123456789/32383
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dc.contributor.authorRani, Sasiska-
dc.contributor.authorSusetyo, Didik-
dc.contributor.authorFuadah, Luk Luk-
dc.date.accessioned2018-07-31T07:45:41Z-
dc.date.available2018-07-31T07:45:41Z-
dc.date.issued2018-07-
dc.identifier.citationRani, S., Susetyo, D., & Fuadah, L. L. (2018). The effects of the corporate’s characteristics on tax avoidance moderated by earnings management (Indonesian evidence). Journal of Accounting, Finance and Auditing Studies, 4(3), 149-169.en_GB
dc.identifier.urihttps://www.um.edu.mt/library/oar//handle/123456789/32383-
dc.description.abstractThe objective of this study is to analyze the effects of the corporate’s characteristics on tax avoidance and to analyze the effects of moderation of earnings management on the relationship between the corporate’s characteristics and tax avoidance. The corporate’s characteristics in this study are proxied by the profitability, the leverage, and the size. This study selected 49 manufacturing companies listed on the Indonesia Stock Exchange of the period of 2012-2016 as samples that were selected by using the cluster random sampling technique. The result of the panel data regression with random effect model shows that the characteristics of a company, namely the profitability and the size have a significant negative effect on tax avoidance, whereas the leverage has a significant positive effect on tax avoidance. The action of the earnings management is able to moderate the effects of the profitability and the leverage on tax avoidance. However, the action of the earnings management is unable to moderate the effects of the size on tax avoidance.en_GB
dc.language.isoenen_GB
dc.publisherAhmet Gökgözen_GB
dc.rightsinfo:eu-repo/semantics/openAccessen_GB
dc.subjectTax evasion -- Indonesiaen_GB
dc.subjectEarnings management -- Indonesiaen_GB
dc.subjectTax planning -- Indonesiaen_GB
dc.subjectTaxation -- Rates and tablesen_GB
dc.subjectStock exchanges -- Indonesiaen_GB
dc.titleThe effects of the corporate’s characteristics on tax avoidance moderated by earnings management (Indonesian evidence)en_GB
dc.typearticleen_GB
dc.rights.holderThe copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder.en_GB
dc.description.reviewedpeer-revieweden_GB
dc.publication.titleJournal of Accounting, Finance and Auditing Studiesen_GB
Appears in Collections:Journal of Accounting, Finance and Auditing Studies, Volume 4, Issue 3
Journal of Accounting, Finance and Auditing Studies, Volume 4, Issue 3

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