ANALISIS PENGARUH KOMITE AUDIT, PEMEGANG SAHAM PENGENDALI, DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016 - 2018)

KRISDIYANTO, DEDEN (2020) ANALISIS PENGARUH KOMITE AUDIT, PEMEGANG SAHAM PENGENDALI, DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016 - 2018). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine and analyze the effect of the Audit Committee, Controlling Shareholders and Capital Intensity on Tax Aggressiveness. The object of this research is manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2018. The research sample was obtained using the purposive sampling method, where only 33 companies were taken that met the criteria of a total of 165 manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2018. So that we get 99 data which are used as research samples. The analysis model used in this research is panel data regression model analysis using SPSS 26. The results show that the Audit Committee and Controlling Shareholders have no effect on tax aggressiveness, while capital intensity has a negative effect on tax aggressiveness. Keywords: Audit Committee, controlling shareholders, Capital intensity, Tax aggressiveness Penelitian ini bertujuan untuk menguji dan menganalisis Pengaruh Komite Audit, Pemegang Saham Pengendali dan Capital intensity terhadap Agresivitas Pajak. Objek penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2016-2018. Sampel penelitian ini diperoleh dengan menggunakan metode purposive sampling, dimana hanya diambil 33 perusahaan yang memenuhi kriteria dari total 165 perusahaan manufaktur yang terdaftar di BEI periode 2016-2018. Sehingga didapat 99 data yang digunakan sebagai sampel penelitian. Model analisis yang digunakan dalam penelitian ini adalah model analisis regresi data panel menggunakan SPSS 26. Hasil penelitian menunjukkan bahwa Komite Audit dan Pemegang Saham Pengendali tidak berpengaruh terhadap agresivitas pajak, Sedangkan Capital intensity berpengaruh negatif terhadap agresivitas pajak. Kata Kunci: Komite Audit, Pemegang saham pengendali, Capital intensity, Agresivitas pajak

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 474
Call Number: SE/32/21/085
NIM/NIDN Creators: 43216110055
Uncontrolled Keywords: Komite Audit, Pemegang saham pengendali, Capital intensity, Agresivitas pajak
Subjects: 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 154 Subconscious and Altered States and Process/Psikologi Bawah Sadar > 154.6 Sleep Phenomena/Fenomena Tidur > 154.63 Dreams/Mimpi > 154.634 Analysis/Analisis
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.458 Internal Auditing/Audit Internal
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.01-658.09 [Management of Enterprises of Specific Sizes, Scopes, Forms; Data Processing]/[Pengelolaan Usaha dengan Ukuran, Lingkup, Bentuk Tertentu; Pengolahan Data] > 658.04 Management of Enterprises of Specific Forms/Pengelolaan Usaha dengan Bentuk Tertentu > 658.045 Corporations/Perusahaan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Rifky
Date Deposited: 29 May 2022 15:27
Last Modified: 16 Jun 2023 01:52
URI: http://repository.mercubuana.ac.id/id/eprint/53893

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