FRANSISCA, ERLIN (2020) ANALISIS PENGARUH CAPITAL INTENSITY DAN KARAKTERISTIK KOMITE AUDIT TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016 - 2018). S1 thesis, Universitas Mercu Buana.
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Abstract
This study discusses to study and analyze the Capital Intensity and Characteristics of the Audit Committee on Tax Aggressiveness. The object of this research is manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016-2018. The sample of this study was obtained by using the purposive sampling method, where only 42 companies had met the criteria of a total of 170 companies listed on the Indonesia Stock Exchange for the period of 2016-2018. Obtained 126 data used as research samples. The analysis model used in this study is the panel data regression analysis model that uses SPSS 20. The results showed that capital intensity had a positive and significant effect on tax aggressiveness, audit expertise in financial and industrial audits had a positive and not significant effect on tax aggressiveness, and audit management expertise in financial and industrial supervisors had a positive and significant effect on tax aggressiveness. Keyword: Capital Intensity, Audit Committee, Financial Expertise, Financial Supervisory Expertise, Tax Aggressiveness Penelitian ini bertujuan untuk mengetahui dan menganalisis Pengaruh Capital Intensity dan Karakteristik Komite Audit 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 42 perusahaan yang memenuhi kriteria dari total 170 perusahaan manufaktur yang terdaftar di BEI periode 2016-2018. Sehingga didapat 126 data yang digunakan sebagai sampel penelitian. Model analisis yang digunakan dalam penelitian ini adalah model analisis regresi data panel menggunakan SPSS 20. Hasil penelitian menunjukkan bahwa capital intensity berpengaruh positif dan signifikan terhadap agresivitas pajak, keahilan komite audit dibidang keuangan dan industri berpengaruh positif dan tidak signifikan terhadap agresivitas pajak, dan keahlian komite audit dibidang pengawas keuangan dan industri berpengaruh positif dan signifikan terhadap agresivitas pajak. Kata Kunci: Capital Intensity, Komite Audit, Keahlian Keuangan, Keahlian Pengawas Keuangan, Agresivitas Pajak
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