PENGARUH DIVERSITAS GENDER DIREKSI DAN NARSISME DIREKSI TERHADAP PENGHINDARAN PAJAK DENGAN RISIKO PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi pada Perusahaan yang Terdaftar di Bursa Efek Indonesia tahun 2017-2018)

SAHASRADEWI, NI KADEK DIWAYAMI (2021) PENGARUH DIVERSITAS GENDER DIREKSI DAN NARSISME DIREKSI TERHADAP PENGHINDARAN PAJAK DENGAN RISIKO PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi pada Perusahaan yang Terdaftar di Bursa Efek Indonesia tahun 2017-2018). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study analyzes the effect of board gender diversity and board narcissism on tax avoidance with corporate risk as a moderating variable. The study population includes all companies listed on the Indonesia Stock Exchange in 2017-2018 with sampling using the purposive sampling method obtaining 156 samples. This study uses secondary data obtained from company annual reports through the official website of the Indonesia Stock Exchange. Data were analyzed using logistic regression analysis with SPSS software. The results showed that the gender diversity variable of directors had a negative effect on tax avoidance, the variable of board narcissism had a positive effect on tax avoidance, while the moderating variable of corporate risk was not proven to strengthen or weaken the influence between variables so that corporate risk cannot moderate the influence between variables . Keywords: Gender diversity, narcissism, tax avoidance, corporate risk, board of directors. Studi ini menganalisis pengaruh diversitas gender direksi dan narsisme direksi terhadap penghindaran pajak dengan risiko perusahaan sebagai variabel moderasi. Populasi penelitian mencakup seluruh perusahaan terdaftar di Bursa Efek Indonesia tahun 2017-2018 dengan pengambilan sampel menggunakan metode purposive sampling memperoleh 156 sampel. Penelitian ini menggunakan data sekunder diperoleh dari laporan tahunan perusahaan melalui situs resmi Bursa Efek Indonesia. Data dianalisis menggunakan analisis regresi logistik dengan software SPSS. Hasil penelitian menunjukkan variabel diversitas gender direksi berpengaruh negatif terhadap penghindaran pajak, variabel narsisme direksi berpengaruh positif terhadap penghindaran pajak, sedangkan variabel moderasi risiko perusahaan tidak terbukti dapat memperkuat atau memperlemah pengaruh antar variabel sehingga risiko perusahaan tidak dapat memoderasi pengaruh antar variabel. Kata kunci : diversitas gender, narsisme, penghindaran pajak, risiko perusahaan, direksi.

Item Type: Thesis (S2)
NIM/NIDN Creators: 55518110040
Uncontrolled Keywords: diversitas gender, narsisme, penghindaran pajak, risiko perusahaan, direksi.
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.1 Nontax Revenues/Penghasilan Negara Bukan Pajak
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
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
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 > 657.46 Tax Accounting/Akuntansi Pajak
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 07 Mar 2022 03:42
Last Modified: 07 Mar 2022 03:42
URI: http://repository.mercubuana.ac.id/id/eprint/57277

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