The Role of Related Party Transaction and Earning Management in Reducing Tax Aggressiveness
This study aimed to examine the influence of related party transactions (RPT) on tax aggressiveness by using earning management as an intervening variable. This study was performed based on the perception that RPT is a positive practice and it is predicted to decrease tax aggressiveness. Besides aim...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Muhammadiyah University Press
2019-12-01
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| Series: | Riset Akuntansi dan Keuangan Indonesia |
| Online Access: | http://journals.ums.ac.id/index.php/reaksi/article/view/8979 |