LISDIANINGSIH, SISKA (2019) PENGARUH PERAN KOMITE AUDIT DAN KOMISARIS INDEPENDEN TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahan Manufaktur Subsektor Industri Barang Konsumsi di BEI periode 2013-2017). S1 thesis, Universitas Mercu Buana Bekasi.
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Abstract
ABSTRACT This study aims to analyze the influence of audit committee and the proportion of independent board of commissioners to tax aggressiveness on manufacturing companies sub-sector Consumer Goods industry listed on the Indonesia Stock Exchange period 2013-2017. This study uses a casual research method (causal research). This type of research is quantitative. The population of this study is a manufacturing company sub- sector Consumer Goods industry listed on the Indonesia Stock Exchange period 2013-2017 consisting of 28 companies. The sample consisted of 18companies. Sampling technique with purposive sampling technique. The data used in the form of secondary data of annual reports of manufacturing companies listed on the Indonesia Stock Exchange. Hypothesis testing in this study using multiple linear regression analysis method with SPSS program. The results of this study indicate that: (1) Audit Committee partially has no effect on tax aggressiveness (2) Independent Board of Commissioners partially has a significant effect on tax aggressiveness. (3) Audit Committee and Independent Board of Commissionerss imultaneously have a significant effect on tax aggressiveness. Key Word : Audit Committee, Independent Board of Commissioners, and Tax Aggressiveness. ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh komite audit dan komisaris independen terhadap agresivitas pajak pada perusahaan manufaktur subsektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia periode tahun 2013-2017. Penelitian ini menggunakan metode penelitian kasual (causal research). Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia subsektror Industri Barang Konsumsi periode tahun 2013-2017 terdiri dari 28 perusahaan. Sampel penelitian terdiri dari 18 perusahaan. Teknik pengambilan sampel dengan teknik purposive sampling. Data yang digunakan berupa data sekunder laporan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Pengujian hipotesis dalam penelitian ini menggunakan metode analisis regresi linier berganda dengan program SPSS. Hasil penelitian menunjukkan : (1) Komite Audit secara parsial tidak berpengaruh terhadap agresivitas pajak. (2) Komisaris Independen secara parsial berpengaruh terhadap agresivitas pajak. (3) Komite Audit dan Komisaris Independen secara simultan berpengaruh terhadap agresivitas pajak. Kata Kunci : Komite Audit, Komisaris Independen, Agresivitas Pajak.
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK 19 003 |
| NIM/NIDN Creators: | 43215310015 |
| Uncontrolled Keywords: | Kata Kunci : Komite Audit, Komisaris Independen, Agresivitas Pajak. |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | siti maisyaroh |
| Date Deposited: | 26 Jan 2022 05:44 |
| Last Modified: | 26 Jan 2022 05:44 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/54644 |
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