FITRIAH, ITQOH (2022) PENGARUH GOOD CORPORATE GOVERNANCE DAN AGRESIVITAS PELAPORAN KEUANGAN TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Manufaktur Sektor Barang Konsumsi yang Terdaftar di BEI Periode 2018 – 2020). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to determine and analyze the Effect of Good Corporate Governance and Financial Reporting Aggressiveness on Tax Aggressiveness. The object of this research is manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange in 2018 - 2020. Determination of the sample uses the purposive sampling method. This study uses a sample of 35 companies each year. The data analysis used is statistical analysis in the form of multiple linear regression with the help of SPSS version 26 application program. The results of this study indicate that the effectiveness of the Board of Commissioners has no effect on tax aggressiveness, the effectiveness of the audit committee has no effect on tax aggressiveness, and financial reporting aggressiveness has a positive effect on tax aggressiveness. Keywords: Tax Aggressiveness, Good Corporate Governance, Aggressive Financial Reporting. Penelitian ini bertujuan untuk mengetahui dan menganalisis Pengaruh Good Corporate Governance dan Agresivitas Pelaporan Keuangan Terhadap Agresivitas Pajak. Objek penelitian ini adalah perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2018 - 2020. Penentuan sampel menggunakan metode purposive sampling. Penelitian ini menggunakan sampel sebanyak 35 perusahaan setiap tahunnya. Analisis data yang digunakan adalah analisis statistik dalam bentuk uji regresi linear berganda dengan bantuan program aplikasi SPSS versi 26. Hasil penelitian ini menunjukkan bahwa Efektivitas Dewan Komisaris tidak berpengaruh terhadap Agresivitas Pajak, Efektivitas Komite Audit tidak berpengaruh terhadap Agresivitas Pajak, dan Agresivitas Pelaporan Keuangan perpengaruh positif terhadap Agresivitas Pajak. Kata kunci: Agresivitas Pajak, Good Corporate Governance, Agresivitas Pelaporan Keuangan.
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK. 22 174 |
| NIM/NIDN Creators: | 43218110175 |
| Uncontrolled Keywords: | Agresivitas Pajak, Good Corporate Governance, Agresivitas Pelaporan Keuangan |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan 600 Technology/Teknologi > 660 Chemical Engineering and Related Technologies/Teknologi Kimia dan Ilmu yang Berkaitan 600 Technology/Teknologi > 660 Chemical Engineering and Related Technologies/Teknologi Kimia dan Ilmu yang Berkaitan > 666 Ceramic and Allied Technologies/Teknologi Industri Keramik dan Teknologi Terkait |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | ELMO ALHAFIIDH PUTRATAMA |
| Date Deposited: | 21 Oct 2022 02:53 |
| Last Modified: | 21 Oct 2022 02:53 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/70696 |
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