PENGARUH CORPORATE GOVERNANCE, KUALITAS AUDIT DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Manufaktur yang terdaftar pada Bursa Efek Indonesia (BEI) Periode Tahun 2016-2019)

NAUFALIA, SASTIA (2021) PENGARUH CORPORATE GOVERNANCE, KUALITAS AUDIT DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Manufaktur yang terdaftar pada Bursa Efek Indonesia (BEI) Periode Tahun 2016-2019). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine and analyze the effect of Corporate Governance, Audit Quality and Capital Intensity on Tax Aggressiveness. This type of research is quantitative research. The population in this study are manufacturing companies in the various industrial sectors listed on the Indonesia Stock Exchange for the 2016- 2019 period. The technique used in sampling is purposive sampling. The number of samples of manufacturing in the various industrial sectors companies are 26 companies so that the number of samples in 4 years is 104 samples of annual financial statements. The results of this study indicate that corporate governance and audit quality have an effect on tax aggressiveness. Meanwhile, Capital Intensity has no effect on tax aggressiveness. Keywords: Corporate Governance, Audit Quality, Capital Intensity and Tax Aggressiveness Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Corporate Governance, Kualitas Audit dan Capital Intensity terhadap Agresivitas Pajak. Jenis penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor aneka industri yang terdaftar di Bursa Efek Indonesia periode 2016-2019. Teknik yang digunakan dalam pengambilan sampel adalah purposive sampling. Jumlah sampel perusahaan manufaktur makanan dan minuman sebanyak 26 perusahaan sehingga jumlah sampel dalam 4 tahun sebanyak 104 sampel laporan keuangan tahunan. Hasil penelitian ini menunjukkan bahwa Corporate Governance dan Kualitas Audit berpengaruh terhadap agresivitas pajak. Sedangkan Capital Intensity tidak berpengaruh terhadap agresivitas pajak. Kata Kunci : Corporate Governance, Kualitas Audit, Capital Intensity dan Agresivitas Pajak

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 290
NIM/NIDN Creators: 43217110325
Uncontrolled Keywords: Corporate Governance, Kualitas Audit, Capital Intensity dan Agresivitas Pajak
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
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 > 657.01-657.09 Standard Subdivisions/Sub Divisi Standar
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 > 657.45 Auditing/Audit
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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ADELINA HASNA SETIAWATI
Date Deposited: 04 Feb 2023 03:53
Last Modified: 04 Feb 2023 03:53
URI: http://repository.mercubuana.ac.id/id/eprint/73930

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