Pengaruh Karakter Eksekutif Perusahaan Manufaktur Terhadap Agresivitas Pajak dengan Variabel Moderasi Efektivitas Dewam Komisaris
97
DAFTAR PUSTAKA
Adhikari, A., Derashid, C, dan Zhang, H. (2006). Public pplicy, political
connection, and effective tax rates; Longitudinal evidence from Malaysia.
Journal of Accounting and Public Policy.
Berle, A., dan Means, C. (1932). The Modern Corporation and Private Property.
Macmillan, New York.
Budiman, Judi dan Setiyono. (2012). Pengaruh Karakter Eksekutif Terhadap
Penghindaran Pajak (Tax Avoidance). Simposium Nasional Akuntansi XV.
Chen, S., Chen, X., Cheng, Q. dDan Shevlin, T. (2010). Are family firms more
tax aggressive than non-family firms?. Journal of Financial Economics.
Chyz, James A. (2013). Personally tax aggressive executives and corporate tax
sheltering. Journal of Accounting and Economics, 56, 311-328.
Chyz, J. A., Leung, W. S. C., Li, O. Z., Rui, O. M. (2011). Labor Unions and Tax
Aggressiveness. Journal of Financial Economics.
Desai, M. A., (2003). The divergence between book and tax income. Tax Policy
and The Economy, vol. 17. MIT Press, Cambridge, MA, pp 169-206.
Desai, M. A. dan Dharmapala, D. (2006). Corporate tax avoidance and highpowered incentives. Journal of Financial Economics.
Dyreng, S. D., Hanlon, M., Maydew, E. L. (2010). The Effects of Executives on
Corporate Tax Avoidance. The Accounting Review Vol. 85, No. 4.
Universitas Sumatera Utara
98
Fatharani, Nazhaira. (2012). Pengaruh Karakteristik Kepemilikan, Reformasi
Perpajakan, dan Hubungan Politik Terhadap Tindakan Pajak Agresif Pada
Perusahaan yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2007-2010.
Skripsi. Depok FEUI
Frank, M., Lynch, L., dan Rego, S. (2009). Tax reporting aggressiveness and its
relation to aggressive financial reporting. The Accounting Review.
Graham, J.R., & Tucker, A. (2006). Tax Shelters and corporate debt policy.
Journal of Financial Economics 81, 563-594.
Hanlon, M., and Heitzman, S. (2010). A review of tax Research. Journal of
Accounting and Economics (forthcoming).
Kim, Kenneth A., Nosfinger, John R. (2007). Corporate Governance (2nd
edition), Pearson Education, New Jersey.
Kim, Kenneth A., Nosfinger, John R., Mohr, Derek J. (2010). Corporate
Governance. London: Pearson Prentice Hall.
Kim, C., Zhang, L., (2014). Coporate political connections and tax
aggressiveness. Contemporary Accounting Research.
Reza, Faisal. (2012). Pengaruh Dewan Komisaris dan Komite Audit Terhadap
Penghindaran Pajak. Skripsi. Depok FEUI.
Paligorova, T. (2010). Corporate Risk Taking and Ownership Structure. Bank of
Canada Working Paper, 2010-3.
Universitas Sumatera Utara
99
Richardson, G., Taylor, G., Lanis R. (2013). The Impact of Board of Director
Oversight Characteristics on Corporate Tax Aggressiveness: An Empirical
Analysis. Journal of Accounting and Public Policy, 32, 68-88.
Wilson, R. (2009). An Examination of Corporate Tax Shelter Participants.
Accounting Review 84, 969-999.
Universitas Sumatera Utara
DAFTAR PUSTAKA
Adhikari, A., Derashid, C, dan Zhang, H. (2006). Public pplicy, political
connection, and effective tax rates; Longitudinal evidence from Malaysia.
Journal of Accounting and Public Policy.
Berle, A., dan Means, C. (1932). The Modern Corporation and Private Property.
Macmillan, New York.
Budiman, Judi dan Setiyono. (2012). Pengaruh Karakter Eksekutif Terhadap
Penghindaran Pajak (Tax Avoidance). Simposium Nasional Akuntansi XV.
Chen, S., Chen, X., Cheng, Q. dDan Shevlin, T. (2010). Are family firms more
tax aggressive than non-family firms?. Journal of Financial Economics.
Chyz, James A. (2013). Personally tax aggressive executives and corporate tax
sheltering. Journal of Accounting and Economics, 56, 311-328.
Chyz, J. A., Leung, W. S. C., Li, O. Z., Rui, O. M. (2011). Labor Unions and Tax
Aggressiveness. Journal of Financial Economics.
Desai, M. A., (2003). The divergence between book and tax income. Tax Policy
and The Economy, vol. 17. MIT Press, Cambridge, MA, pp 169-206.
Desai, M. A. dan Dharmapala, D. (2006). Corporate tax avoidance and highpowered incentives. Journal of Financial Economics.
Dyreng, S. D., Hanlon, M., Maydew, E. L. (2010). The Effects of Executives on
Corporate Tax Avoidance. The Accounting Review Vol. 85, No. 4.
Universitas Sumatera Utara
98
Fatharani, Nazhaira. (2012). Pengaruh Karakteristik Kepemilikan, Reformasi
Perpajakan, dan Hubungan Politik Terhadap Tindakan Pajak Agresif Pada
Perusahaan yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2007-2010.
Skripsi. Depok FEUI
Frank, M., Lynch, L., dan Rego, S. (2009). Tax reporting aggressiveness and its
relation to aggressive financial reporting. The Accounting Review.
Graham, J.R., & Tucker, A. (2006). Tax Shelters and corporate debt policy.
Journal of Financial Economics 81, 563-594.
Hanlon, M., and Heitzman, S. (2010). A review of tax Research. Journal of
Accounting and Economics (forthcoming).
Kim, Kenneth A., Nosfinger, John R. (2007). Corporate Governance (2nd
edition), Pearson Education, New Jersey.
Kim, Kenneth A., Nosfinger, John R., Mohr, Derek J. (2010). Corporate
Governance. London: Pearson Prentice Hall.
Kim, C., Zhang, L., (2014). Coporate political connections and tax
aggressiveness. Contemporary Accounting Research.
Reza, Faisal. (2012). Pengaruh Dewan Komisaris dan Komite Audit Terhadap
Penghindaran Pajak. Skripsi. Depok FEUI.
Paligorova, T. (2010). Corporate Risk Taking and Ownership Structure. Bank of
Canada Working Paper, 2010-3.
Universitas Sumatera Utara
99
Richardson, G., Taylor, G., Lanis R. (2013). The Impact of Board of Director
Oversight Characteristics on Corporate Tax Aggressiveness: An Empirical
Analysis. Journal of Accounting and Public Policy, 32, 68-88.
Wilson, R. (2009). An Examination of Corporate Tax Shelter Participants.
Accounting Review 84, 969-999.
Universitas Sumatera Utara