THE EFFECT OF RELATED PARTY TRANSACTIONS ON TAX AVOIDANCE: REAL EARNINGS MANAGEMENT AS A MEDIATING ROLE (Empirical Study on Manufacturing Company listed in Indonesian Stock Exchange)
This research aimed to examine the effect of related party transactions (RPT) on tax avoidance using real earnings management as a mediating role. This research used Book Tax Differences (BTD) to measure the tax avoidance conducted by the company while real earnings management is measured with real...
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| Médium: | Academic Paper |
| Vydáno: |
2016-03-22.
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| On-line přístup: | http://eprints.undip.ac.id/49111/ |
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http://eprints.undip.ac.id/49111/3rd Floor Main Library
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A1234.567 |
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| Jednotka 1 | Dostupné |