Manajemen Laba pada Perusahaan yang Melakukan Agresivitas Pajak

This research examines the tax aggressiveness of companies with earnings management which reduces before paying taxes. The amount profit earned will determine burden paid by company imposing a rate on profits. population listed Indonesia Stock Exchange in 2015-2019. From this total population, 103 were sampled using non-probability sampling method purposive technique. theory used is positive accounting theory. Data analysis technique Pearson correlation analysis. results data show that there significant relationship between and management. means higher performs aggressiveness, tendency to do so profits or other words are actions reduce carry out aggressiveness.
 Keywords: Tax Aggressiveness; Earning Management; Effective Rate; Discretionary Accrual.