KAMARATIH, FELLICE (2022) PENGARUH KOMITE AUDIT, MANAJEMEN LABA, DAN FINANCIAL DERIVATIVES TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to determine and analyze the effect of the audit committee, earnings management, and financial derivatives on tax aggressiveness. The object of this research is a non-financial company listed on the Indonesia Stock Exchange in 2016-2020. Determination of the sample using purposive sampling method, so that the sample obtained in this study as many as 110 companies. Therefore, the data analysis used is statistical analysis in the form of multiple linear regression with the help of the SPSS application program. The results of this study indicate that the audit committee has no significant effect on tax aggressiveness, earnings management has a positive and significant effect on tax aggressiveness, and financial derivatives have no significant effect on tax aggressiveness. Keywords: Tax Aggressiveness, Audit Committee, Earnings Management, Financial Derivatives Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh komite audit, manajemen laba, dan financial derivatives terhadap agresivitas pajak. Objek penelitian ini adalah laporan keuangan perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia tahun 2016-2020. Penentuan sampel menggunakan metode purposive sampling, sehingga sampel yang diperoleh dalam penelitian ini sebanyak 110 perusahaan. Karena itu, analisis data yang digunakan adalah analisis statistik dalam bentuk uji regresi linear berganda dengan bantuan program aplikasi SPSS. Hasil penelitian ini menunjukan bahwa komite audit tidak berpengaruh signifikan terhadap agresivitas pajak, manajemen laba berpengaruh positif dan signifikan terhadap agresivitas pajak, dan financial derivatives tidak berpengaruh signifikan terhadap agresivitas pajak. Kata kunci: Agresivitas Pajak, Komite Audit, Manajemen Laba, Financial Derivatives
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