SEPTIA, PENI (2021) PENGARUH FINANCIAL DISTRESS, KOMISARIS INDEPENDEN DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada perusahaan Subsektor Transportasi yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh financial distress, komisaris independen, dan capital intensity terhadap Agresivitas Pajak. Menggunakan sampel perusahaan sub sektor transportasi yang terdaftar di Bursa Efek Indonesia pada periode 2015 hingga 2019, data diuji dengan Effective Tax Rate (ETR). Pengambilan sampel menggunakan metode purposive sampling dan diperoleh data sebanyak 10 perusahaan. Analisa data dalam penelitian ini menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa secara parsial financial distress dan komisaris independen tidak berpengaruh terhadap agresivitas pajak. Sedangkan capital intensity berpengaruh negatif signifikan terhadap agresivitas pajak. Hasil uji secara simultan pada penelitian ini menunjukan bahwa financial distress, komisaris independen dan capital intensity secara simultan atau bersama-sama berpengaruh signifikan terhadap agresivitas pajak. Kata kunci: Agresivitas Pajak, Financial Disstress, Komisaris Independen, Capital Intensity This study is aimed to examine the effect of financial distress, independent commissioner, and capital intensity on tax aggressiveness. Using samples from transportation subsector company listed on the Indonesia Stock Exchange in the period 2015 to 2019, the data will be examined with effective tax rate (ETR). Sampling used a purposive sampling method to obtain 10 companies. The data analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that partially the financial distress and independent commissioner has not effect on tax aggressiveness. While capital intensity has a negative significantly influence on tax aggressiveness. Simultaneous test result in this study indicated that together financial distress, independent commissioner, and capital intensity significantly influence on tax aggressiveness. Keyword: Tax Aggressiveness, Financial Distress, Independent Commissioner, Capital Intensity
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43218110150 |
| Uncontrolled Keywords: | Tax Aggressiveness, Financial Distress, Independent Commissioner, Capital Intensity, Agresivitas Pajak, Financial Disstress, Komisaris Independen, Capital Intensity |
| 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: | MELATI CAHYA FITRIANI |
| Date Deposited: | 09 Mar 2022 04:02 |
| Last Modified: | 09 Mar 2022 04:02 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/57559 |
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