Pengaruh Corporate Governance Terhadap Tax Avoidance Dengan Manajemen Laba Sebagai Variabel Intervening Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2013
DAFTAR PUSTAKA
Annisa, Nuralifmida Ayu dan Lulus Kurniasih, 2012. “Pengaruh Corporate
Governance Terhadap Tax Avoidance (Studi pada Perusahaan Terdaftar di
BEI Tahun 2008)”. Jurnal Akuntansi & Auditing 123, Vol. 8, No. 2, Mei
2012: hal. 95-189.
Armstrong, Christopher S., Jennifer L. Blouin, Alan D. Jagolinzer, dan David F.
Larcker, 2015. “Corporate Governance, Incentives, and Tax Avoidance”,
Forthcoming, Journal of Accounting and Economics; Rock Center for
Corporate Governance at Stanford University, Working Paper No. 136.
http://ssrn.com/abstract=2252682
BAPEPAM-LK, 2012. Keputusan Ketua Badan Pengawas Pasar Modal dan
Lembaga Keuangan Nomor: KEP-643/BL/2012 Tentang Pembentukan dan
Pedoman Pelaksanaan Kerja Komite Audit.
Bursa Efek Jakarta (BEJ), 2004. Keputusan Direksi Nomor: Kep-305/BEJ/072004 tentang Peraturan Nomor I-A tentang Pencatatan Saham dan Efek
Bersifat Ekuitas Selain Saham Yang Diterbitkan Oleh Perusahaan Tercatat.
Chen, Shuping, Xia Chen, Qiang Cheng, dan Terry J. Shevlin, 2009. “Are Family
Firms More Tax Aggressive Than Non-family Firms?”, Journal of
Financial Economics 95, 41-61.
Desai, Mihir A. dan Dhammika Dharmapala, 2004. “Corporate Tax Avoidance
and High-powered Incentives”. Economics Working Papers, Paper 200409.
http://digitalcommons.uconn.edu/econ_wpapers/200409
Dyreng, Scott D., Michelle Hanlon, dan Edward L. Maydew, 2008. “Long-Run
Corporate Tax Avoidance”, The Acconting Review, Vol. 83, No. 1, hal. 6182.
Fauzi, Hasan, 2009. “Corporate Social and Environment Performance: A
Comparative Study Between Indonesian Companies and Multinational
Companies (MNCs) Operating in Indonesia”, Journal of Knowledge
Globalization, Vol. 1, No. 1, Spring 2008.
Forum for Corporate Governance in Indonesia (FCGI). 2014. What is Corporate
Governance.
http://www.fcgi.or.id/corporate-governance/about-goodcorporate-governance.html (4 Des. 2014)
Kadir, 2015. Statistika Terapan: Konsep, Contoh dan Analisis Data dengan
Program SPSS/Lisrel dalam Penelitian, Rajagrafindo Persada, Jakarta.
Komite Nasional Kebijakan Governance (KNKG), 2006. Pedoman Umum Good
Corporate Governance Indonesia.
Kuncoro, Mudrajad, 2005. Strategi Bagaimana Meraih Keunggulan Kompetitif,
Erlangga, Jakarta.
Universitas Sumatera Utara
Lanis, Roman dan Grant Richardson, 2011. “Corporate Social Responsibility and
Tax Aggressiveness”, 2011 American Accounting Association Annual
Meeting - Tax Concurrent Sessions.
Mardiasmo, 2011. Perpajakan, Edisi Revisi, Andi, Yogyakarta.
Moeljono, Djokosantoso, 2005. Good Corporate Culture Sebagai Inti Good
Corporate Governance, Elex Media Komputindo, Jakarta.
Pohan, Chairil Anwar, 2013. Manajemen Perpajakan: Strategi Perencanaan
Pajak dan Bisnis, Gramedia Pustaka Utama, Jakarta.
Prastito, Arif, 2004. Cara Mudah Mengatasi Masalah Statistika dan Rancangan
Percobaan dengan SPSS 12.00, Elex Media Komputindo, Jakarta.
Rahayu,
Arie,
2009.
Paper
Deskriptif:
Model
Jones
1991.
http://arierahayu.files.wordpress.com/2009/11/model-jones.pdf. (22 Dec.
2014)
Rego, Sonja Olhoft dan Ryan Wilson, 2008. “Executive Compensation, Tax
Reporting Aggressiveness, and Future Firm Performance”, Working Paper,
University of Lowa.
Republik Indonesia, 2007. Undang-undang Nomor 28 Tahun 2007 Tentang
Perubahan Ketiga atas Undang-undang Nomor 6 Tahun 1983 Tentang
Ketentuan Umum dan Tata Cara Perpajakan.
Republik Indonesia, 2007. Undang-undang Nomor 40 Tahun 2007 Tentang
Perseroan Terbatas.
Republik Indonesia, 2013. Peraturan Pemerintah Republik Indonesia Nomor 46
Tahun 2013 Tentang Pajak Penghasilan atas Penghasilan dari Usaha yang
Diterima atau Diperoleh Wajib Pajak yang Memiliki Peredaran Bruto
Tertentu.
Rusydi, M. Khoiru dan Dwi Martani, 2014. “Pengaruh Struktur Kepemilikan
Terhadap Aggresive Tax Avoidance”. http://www.multiparadigma.lecture.
ub.ac.id
Sari, Dewi Kartika dan Dwi Martani, 2010. “Ownership Characteristic, Corporate
Governance, and Tax Aggressiveness”, 3rd Accounting and 2nd Doctoral
Colloquium.
Scott, R. William, 2003. Financial Accounting Theory, 3rd Edition. Prentice-Hall,
New Jersey.
Slemrod, Joel dan Shlomo Yitzhaki, 2000. “Tax Avoidance, Evasion, and
Administration”. Working Paper 7473, National Bureau of Economic
Research.
Suandy, Erly, 2008. Perencanaan Pajak, Salemba Empat, Jakarta.
Sugiyono, 2011. Statistika Untuk Penelitian, Alfabeta, Bandung.
Universitas Sumatera Utara
Sulistyanto, Sri, 2008. Manajemen Laba, Teori dan Model Empiris, Grasindo,
Jakarta.
Sumanto, 2014. Teori dan Aplikasi Metode Penelitian, Center of Academic
Publishing Service, Yogyakarta.
Sutedi, Adrian. 2011. Good Corporate Governance, Sinar Grafika, Jakarta.
Sutojo, Siswanto dan E. John Aldridge, 2005. Good Corporate Governance,
Damai Mulia Pustaka, Jakarta.
Timothy, Yeung Chi Kwan, 2010. “Effects of Corporate Governance on Tax
Aggressiveness”. Hong Kong Baptist University.
Wahyudi, Dudi. 2014. Dampak Penerapan Good Corporate Governance
Terhadap
Kepatuhan
Pajak
Perusahaan.
http://www.bppk.kemenkeu.go.id/publikasi/artikel/167-artikel-pajak/19453dampak-penerapan-good-corporate-governance-terhadap-kepatuhan-pajakperusahaan (24 Okt. 2014)
Zain, Mohammad, 2008. Manajemen Perpajakan, Salemba Empat, Jakarta.
Zemzem, Ahmed dan Khaoula Ftouhi, 2013. “The Effect of Board of Director
Composition on Corporate Tax”. Research Journal of Finance and
Accounting ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online), Vol.4, No.4.
Zhang, Huai, 2012. “How Does State Ownership Affect Tax Avoidance?
Evidence from China”, Singapore Management University Working Paper.
Universitas Sumatera Utara
Annisa, Nuralifmida Ayu dan Lulus Kurniasih, 2012. “Pengaruh Corporate
Governance Terhadap Tax Avoidance (Studi pada Perusahaan Terdaftar di
BEI Tahun 2008)”. Jurnal Akuntansi & Auditing 123, Vol. 8, No. 2, Mei
2012: hal. 95-189.
Armstrong, Christopher S., Jennifer L. Blouin, Alan D. Jagolinzer, dan David F.
Larcker, 2015. “Corporate Governance, Incentives, and Tax Avoidance”,
Forthcoming, Journal of Accounting and Economics; Rock Center for
Corporate Governance at Stanford University, Working Paper No. 136.
http://ssrn.com/abstract=2252682
BAPEPAM-LK, 2012. Keputusan Ketua Badan Pengawas Pasar Modal dan
Lembaga Keuangan Nomor: KEP-643/BL/2012 Tentang Pembentukan dan
Pedoman Pelaksanaan Kerja Komite Audit.
Bursa Efek Jakarta (BEJ), 2004. Keputusan Direksi Nomor: Kep-305/BEJ/072004 tentang Peraturan Nomor I-A tentang Pencatatan Saham dan Efek
Bersifat Ekuitas Selain Saham Yang Diterbitkan Oleh Perusahaan Tercatat.
Chen, Shuping, Xia Chen, Qiang Cheng, dan Terry J. Shevlin, 2009. “Are Family
Firms More Tax Aggressive Than Non-family Firms?”, Journal of
Financial Economics 95, 41-61.
Desai, Mihir A. dan Dhammika Dharmapala, 2004. “Corporate Tax Avoidance
and High-powered Incentives”. Economics Working Papers, Paper 200409.
http://digitalcommons.uconn.edu/econ_wpapers/200409
Dyreng, Scott D., Michelle Hanlon, dan Edward L. Maydew, 2008. “Long-Run
Corporate Tax Avoidance”, The Acconting Review, Vol. 83, No. 1, hal. 6182.
Fauzi, Hasan, 2009. “Corporate Social and Environment Performance: A
Comparative Study Between Indonesian Companies and Multinational
Companies (MNCs) Operating in Indonesia”, Journal of Knowledge
Globalization, Vol. 1, No. 1, Spring 2008.
Forum for Corporate Governance in Indonesia (FCGI). 2014. What is Corporate
Governance.
http://www.fcgi.or.id/corporate-governance/about-goodcorporate-governance.html (4 Des. 2014)
Kadir, 2015. Statistika Terapan: Konsep, Contoh dan Analisis Data dengan
Program SPSS/Lisrel dalam Penelitian, Rajagrafindo Persada, Jakarta.
Komite Nasional Kebijakan Governance (KNKG), 2006. Pedoman Umum Good
Corporate Governance Indonesia.
Kuncoro, Mudrajad, 2005. Strategi Bagaimana Meraih Keunggulan Kompetitif,
Erlangga, Jakarta.
Universitas Sumatera Utara
Lanis, Roman dan Grant Richardson, 2011. “Corporate Social Responsibility and
Tax Aggressiveness”, 2011 American Accounting Association Annual
Meeting - Tax Concurrent Sessions.
Mardiasmo, 2011. Perpajakan, Edisi Revisi, Andi, Yogyakarta.
Moeljono, Djokosantoso, 2005. Good Corporate Culture Sebagai Inti Good
Corporate Governance, Elex Media Komputindo, Jakarta.
Pohan, Chairil Anwar, 2013. Manajemen Perpajakan: Strategi Perencanaan
Pajak dan Bisnis, Gramedia Pustaka Utama, Jakarta.
Prastito, Arif, 2004. Cara Mudah Mengatasi Masalah Statistika dan Rancangan
Percobaan dengan SPSS 12.00, Elex Media Komputindo, Jakarta.
Rahayu,
Arie,
2009.
Paper
Deskriptif:
Model
Jones
1991.
http://arierahayu.files.wordpress.com/2009/11/model-jones.pdf. (22 Dec.
2014)
Rego, Sonja Olhoft dan Ryan Wilson, 2008. “Executive Compensation, Tax
Reporting Aggressiveness, and Future Firm Performance”, Working Paper,
University of Lowa.
Republik Indonesia, 2007. Undang-undang Nomor 28 Tahun 2007 Tentang
Perubahan Ketiga atas Undang-undang Nomor 6 Tahun 1983 Tentang
Ketentuan Umum dan Tata Cara Perpajakan.
Republik Indonesia, 2007. Undang-undang Nomor 40 Tahun 2007 Tentang
Perseroan Terbatas.
Republik Indonesia, 2013. Peraturan Pemerintah Republik Indonesia Nomor 46
Tahun 2013 Tentang Pajak Penghasilan atas Penghasilan dari Usaha yang
Diterima atau Diperoleh Wajib Pajak yang Memiliki Peredaran Bruto
Tertentu.
Rusydi, M. Khoiru dan Dwi Martani, 2014. “Pengaruh Struktur Kepemilikan
Terhadap Aggresive Tax Avoidance”. http://www.multiparadigma.lecture.
ub.ac.id
Sari, Dewi Kartika dan Dwi Martani, 2010. “Ownership Characteristic, Corporate
Governance, and Tax Aggressiveness”, 3rd Accounting and 2nd Doctoral
Colloquium.
Scott, R. William, 2003. Financial Accounting Theory, 3rd Edition. Prentice-Hall,
New Jersey.
Slemrod, Joel dan Shlomo Yitzhaki, 2000. “Tax Avoidance, Evasion, and
Administration”. Working Paper 7473, National Bureau of Economic
Research.
Suandy, Erly, 2008. Perencanaan Pajak, Salemba Empat, Jakarta.
Sugiyono, 2011. Statistika Untuk Penelitian, Alfabeta, Bandung.
Universitas Sumatera Utara
Sulistyanto, Sri, 2008. Manajemen Laba, Teori dan Model Empiris, Grasindo,
Jakarta.
Sumanto, 2014. Teori dan Aplikasi Metode Penelitian, Center of Academic
Publishing Service, Yogyakarta.
Sutedi, Adrian. 2011. Good Corporate Governance, Sinar Grafika, Jakarta.
Sutojo, Siswanto dan E. John Aldridge, 2005. Good Corporate Governance,
Damai Mulia Pustaka, Jakarta.
Timothy, Yeung Chi Kwan, 2010. “Effects of Corporate Governance on Tax
Aggressiveness”. Hong Kong Baptist University.
Wahyudi, Dudi. 2014. Dampak Penerapan Good Corporate Governance
Terhadap
Kepatuhan
Pajak
Perusahaan.
http://www.bppk.kemenkeu.go.id/publikasi/artikel/167-artikel-pajak/19453dampak-penerapan-good-corporate-governance-terhadap-kepatuhan-pajakperusahaan (24 Okt. 2014)
Zain, Mohammad, 2008. Manajemen Perpajakan, Salemba Empat, Jakarta.
Zemzem, Ahmed dan Khaoula Ftouhi, 2013. “The Effect of Board of Director
Composition on Corporate Tax”. Research Journal of Finance and
Accounting ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online), Vol.4, No.4.
Zhang, Huai, 2012. “How Does State Ownership Affect Tax Avoidance?
Evidence from China”, Singapore Management University Working Paper.
Universitas Sumatera Utara