PENGARUH GOOD CORPORATE GOVERNANCE, TRANSAKSI HUBUNGAN ISTIMEWA, DAN LEVERAGE TERHADAP TAX AGGRESSIVENESS (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar Bursa Efek Indonesia 2017-2021)

SANTOSO, HARIS PRASETYO HADI (2023) PENGARUH GOOD CORPORATE GOVERNANCE, TRANSAKSI HUBUNGAN ISTIMEWA, DAN LEVERAGE TERHADAP TAX AGGRESSIVENESS (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar Bursa Efek Indonesia 2017-2021). S2 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

Penelitian ini bertujuan untuk mengkaji secara empiris pengaruh good corporate governance (GCG), transaksi hubungan istimewa, dan leverage terhadap agresivitas pajak. Populasi adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia, sampel dipilih berdasarkan kriteria dan diperoleh 200 sample. Data diperoleh dari laporan tahunan perusahaan manufaktur untuk periode tahun 2017 – 2021. Desain riset kausal untuk menguji pengaruh variable independen (GCG, transaksi hubungan istimewa dan leverage) terhadap variable dependen agresivitas pajak. Metode analisis menggunakan regresi berganda dengan data panel (cross section dan time series) dan pengujian statistic menggunakan E-views 12. Berdasarkan hasil pengujian diperoleh model regresi yang terbaik adalah random effect model. Hasil penelitian menunjukan good corporate governance dengan proksi kepemilikan institusional, aktivitas komite audit, dan proporsi komisaris independen tidak berpengaruh terhadap tax aggressivesness, leverage dengan proksi debt equty ratio tidak menunjukan pengaruh, sedangkan transaksi hubungan istimewa menunjukan pengaruh terhadap agresivitas pajak. Semakin besar transaksi hubungan istimewa maka semakin besar agresivitas pajak yang dilakukan oleh manajemen perusahaan. Kata kunci: Tax Aggressivesness, Good Corporate Governance, Aktivitas Komite Audit, Kepemilikan Institusional, Transaksi Hubungan Istimewa, Leverage. This study aims to empirically examine the effect of good corporate governance (GCG), related party transactions, and leverage on tax aggressiveness. The population is a manufacturing company listed on the Indonesia Stock Exchange. Samples are selected based on criteria on 200 samples obtained. Data obtained from the annual report of manufacturing companies for 2017 – 2021. Causal research design to examine the effect of independent variables (GCG, preferential relationship transactions, and leverage) on dependent variables of tax aggressiveness. The analysis method uses multiple regression with panel data (cross-section and time series) and statistical testing using E-views 12. Based on the test results, the best regression model is the random effect model. The results showed that good corporate governance as a proxy for institutional ownership, audit committee activity, and the proportion of independent commissioners had no effect on tax aggressiveness, and leverage as a proxy for the debt-equity ratio did not show a significant impact. While related party transactions positively and significantly affect tax aggressiveness. Related party transactions can increase opportunities for tax aggressiveness by management. Keywords: Tax Aggressiveness, Good Corporate Governance, Audit Committee Activities, Institutional Ownership, Related Party Transactions, Leverage.

Item Type: Thesis (S2)
NIM/NIDN Creators: 55520110056
Uncontrolled Keywords: Kata kunci: Tax Aggressivesness, Good Corporate Governance, Aktivitas Komite Audit, Kepemilikan Institusional, Transaksi Hubungan Istimewa, Leverage. Keywords: Tax Aggressiveness, Good Corporate Governance, Audit Committee Activities, Institutional Ownership, Related Party Transactions, Leverage.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: SITI NOVI NUR CAHYANI
Date Deposited: 16 Aug 2023 07:42
Last Modified: 16 Aug 2023 07:42
URI: http://repository.mercubuana.ac.id/id/eprint/80089

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