PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, DAN PENGUNGKAPAN CORPORATE SOSIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Jasa Yang Terdaftar di BEI Tahun 2015- 2018)

MARYANA, NINA (2020) PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, DAN PENGUNGKAPAN CORPORATE SOSIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Jasa Yang Terdaftar di BEI Tahun 2015- 2018). S1 thesis, Universitas Mercu Buana.

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Abstract

This research aims to test and determine empirically evidence of the influence of independent commissioners, audit committees, and disclosure of corporate social responsibility against tax aggressiveness. This research used a sample of service companies listed on the Indonesia Stock Exchange in 2015-2018. The sample determination method used in this study is purposive sampling method using SPSS version 24.0 for data analysis. This type of research is quantitative obtained by 14 companies that sampled research with observations for 4 years, resulting in a total obsevasi of 56 companies whose financial statements have been audited. The analysis technique used is multiple linear regression. The results of this study show that (1) independent commissioners have an effect on tax aggressiveness, (2) the audit committee has no effect on tax aggressiveness, (3) disclosure of corporate social responsibility has no effect on tax aggressiveness. Keywords: tax aggressiveness, independent commissioners, audit committees, and corporate social responsibility Penelitian ini bertujuan untuk menguji dan mengetahui bukti secara empiris mengenai pengaruh komisaris independen, komite audit, dan pengungkapan corporate sosial responsibility terhadap agresivitas pajak. Penelitian ini menggunakan sampel perusahaan jasa yang terdaftar di Bursa Efek Indonesia tahun 2015-2018. Metode penentuan sampel yang digunakan dalam penelitian ini yaitu metode purposive sampling dengan menggunakan SPSS versi 24.0 untuk analisis datanya. Jenis penelitian ini yaitu kuantitatif diperoleh 14 perusahaan yang dijadikan sampel penelitian dengan pengamatan selama 4 tahun, sehingga total obsevasi sebanyak 56 perusahaan laporan keuangan yang telah diaudit. Teknik analisis yang digunakan adalah regresi linier berganda. Hasil penelitian ini menunjukan bahwa (1) komisaris independen berpengaruh terhadap agresivitas pajak, (2) komite audit tidak berpengaruh terhadap agresivitas pajak, (3) pengungkapan corporate sosial responsibility tidak berpengaruh terhadap agresivitas pajak. Kata kunci: agresivitas pajak, komisaris independen, komite audit, dan corporate sosial responsibility

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 172
NIM/NIDN Creators: 43216110076
Uncontrolled Keywords: agresivitas pajak, komisaris independen, komite audit, dan corporate sosial responsibility
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 15 Feb 2022 10:46
Last Modified: 15 Feb 2022 10:46
URI: http://repository.mercubuana.ac.id/id/eprint/56151

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