PENGARUH PROFITABILITAS, LEVERAGE, CORPORATE SOCIAL RESPONSIBILITY, DAN MEKANISME GOOD CORPORATE GOVERANANCE TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2015 – 2018)

PRATIWI, NABILA RIZKI (2022) PENGARUH PROFITABILITAS, LEVERAGE, CORPORATE SOCIAL RESPONSIBILITY, DAN MEKANISME GOOD CORPORATE GOVERANANCE TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2015 – 2018). S1 thesis, Universitas Mercu Buana.

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Abstract

This research aims to examine the effect of profitability, leverage, corporate social responsibility, and good coporate governance mechanisms on tax aggressiveness. In this research, good corporate governance is proxied by an independen commissioner and an audit committee. The data used in this study are the financial statements of mining companies listed on the Indonesia Stock Exchange from 2016 - 2018. Using the purposive sampling method, the total sample of research is 48 financial statements from 12 mining companies. This research uses multiple regression analysis. The results of this study indicate that profitability affects the tax aggressiveness, leverage, corporate social responsibility, audit committees, and independen commissioners does not affect the tax aggressiveness. Keywords: Tax Aggressiveness, Leverage, Corporate Social Responsibility, Audit Committee, Independen Commissinoer. Penilitian ini bertujuan untuk menguji pengaruh profitabilitas, leverage, corporate social responsibility, dan mekanisme good coporate governance terhadap agresivitas pajak. Dalam penilitian ini, good corporate governance diproksikan dengan komisaris independen dan komite audit. Data yang digunakan dari penilitian ini adalah laporan keuangan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia dari tahun 2016 – 2018. Menggunakan metode purposive sampling, total sample penilitan adalah 48 laporan keuangan yang berasal dari 12 perusahaan pertambangan. Penilitian ini menggunakan analisis regresi berganda. Hasil penilitian ini menunjukkan bahwa profitabilitas berpengaruh terhadap agresivitas pajak sementara, leverage, corporate social responsibility, komite audit, dan komisaris independen tidak berpengaruh terhadap agresivitas pajak. Kata Kunci: Agresivitas Pajak, Profitabilitas, Leverage, Corporate Social Responsibility, Komite Audit, Komisaris Independen.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 391
NIM/NIDN Creators: 43216010109
Uncontrolled Keywords: Agresivitas Pajak, Profitabilitas, Leverage, Corporate Social Responsibility, Komite Audit, Komisaris Independen.
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan
000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan
000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 15 Aug 2022 04:49
Last Modified: 22 Aug 2022 03:35
URI: http://repository.mercubuana.ac.id/id/eprint/67635

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