PENGARUH DEWAN KOMISARIS INDEPEDEN, FREKUENSI RAPAT KOMITE AUDIT, DAN KUALITAS AUDIT TERHADAP AGRESIVITAS PAJAK. (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019)

YUNIARTI, LUCKY (2022) PENGARUH DEWAN KOMISARIS INDEPEDEN, FREKUENSI RAPAT KOMITE AUDIT, DAN KUALITAS AUDIT TERHADAP AGRESIVITAS PAJAK. (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This Research aims to know the influence of Independent Board of Commisioners, Frequency of Audit Committee Meetings, and Audit Quality on Tax Aggressiveness. The object of this research is the mining companies listed on the Indonesia Stock Exchange in 2015-2019. Determination of the sample using purposive sampling method, so that the sample obtained amount to 15 companies.Thus, data analysis which is used is statistic analysis in the form of multiple linear regression test with the help of the SPSS application program. The result of this research shows that the independent board of commisioners has negative and significant effect to tax aggressiveness, frequency of audit committee meetings has negative and insignificant effect to tax aggressiveness, and audit quality has negative and insignificant effect to tax aggressiveness. Keywords: Tax Aggressiveness, Independent Board of Commisioners, Frequency of Audit Committee Meetings, and Audit Quality Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Dewan Komisaris Independen, Frekuensi Rapat Komite Audit, dan Kualitas Audit terhadap Agresivitas Pajak. Objek penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Penentuan sampel menggunakan metode purposive sampling, sehingga sampel yang diperoleh dalam penelitian ini sebanyak 15 perusahaan. Karena itu, analisis data yang digunakan adalah analisis statistik dalam bentuk uji regresi linear berganda dengan bantuan program aplikasi SPSS. Hasil penelitian ini menunjukkan bahwa dewan komisaris independen berpengaruh negatif dan signifikan terhadap agresivitas pajak, frekuensi rapat komite audit berpengaruh negatif dan tidak signifikan terhadap agresivitas pajak, dan kualitas audit berpengaruh negatif dan tidak signifikan terhadap agresivitas pajak. Kata kunci: Agresivitas Pajak, Frekuensi Rapat Dewan Komisaris Independen, Komite Audit, Kualitas Audit

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 013
NIM/NIDN Creators: 43216120053
Uncontrolled Keywords: Agresivitas Pajak, Frekuensi Rapat Dewan Komisaris Independen, Komite Audit, Kualitas Audit
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 > 657.6 Specific Kinds of Accounting/Jenis Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.8 Accounting for Enterprises Enganged in Specific Kinds of Activities/Akuntansi Usaha yang Bergerak dalam Jenis Kegiatan Tertentu
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 16 Jun 2022 04:43
Last Modified: 16 Jun 2022 04:43
URI: http://repository.mercubuana.ac.id/id/eprint/63491

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