PENGARUH KARAKTERISTIK KOMITE AUDIT, KOMISARIS INDEPENDEN, KEPEMILIKAN MANAJERIAL TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016 - 2018)

MERLIYANI, ZERITA (2020) PENGARUH KARAKTERISTIK KOMITE AUDIT, KOMISARIS INDEPENDEN, KEPEMILIKAN MANAJERIAL TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016 - 2018). S1 thesis, Universitas Mercu Buana.

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Abstract

This study aims to obtain empirical evidence about the influence of the characteristics of the audit committee, independent commissioners, managerial ownership of tax aggressiveness which is a proxy of the current CETR. The sample of this study was 17 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. Hypothesis testers used multiple regression analysis. The results of this study indicate that the expertise of the audit committee in the industrial and financial fields has a significant positive effect on tax aggressiveness, the expertise of the audit committee in the industry and financial supervisors has a significant positive effect, the independent commissioner has a significant negative effect on the tax aggressiveness, managerial ownership has no significant positive effect on the aggressiveness tax. Keywords: audit committee, financial expertise, financial supervisor expertise, independent commissioners, managerial ownership of tax aggressiveness Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh karakteristik komite audit, komisaris independen, kepemilikan manajerial terhadap agresivitas pajak yang menjadi proksi dari CETR saat ini. Sampel penelitian ini adalah 17 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2016- 2018. Penguji hipotesis menggunakan analisis regrensi berganda. Hasil penelitian ini menunjukan bahwa Keahlian komite audit dibidang industri dan keuangan berpengaruh positif tidak signifikan terhadap agresivitas pajak, keahlian komite audit dibidang industri dan pengawas keuangan berpengaruh positif signifikan, komisaris independen berpengaruh negatif tidak signifikan terhadap agresivitas pajak, kepemilikan manajerial berpengaruh positif tidak signifikan terhadap agresivitas pajak. Kata Kunci : komite audit, keahlian keuangan, keahlian pengawas keuangan, komisaris independen, kepemilikan manajerial terhadap agresivitas pajak

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 429
NIM/NIDN Creators: 43216010267
Uncontrolled Keywords: komite audit, keahlian keuangan, keahlian pengawas keuangan, komisaris independen, kepemilikan manajerial terhadap agresivitas pajak
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 > 657.4 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: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 25 Aug 2022 04:15
Last Modified: 25 Aug 2022 06:41
URI: http://repository.mercubuana.ac.id/id/eprint/68425

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