JANNAH, NUR RIYATUL (2018) PENGARUH CAPITAL INTENSITY, KOMISARIS INDEPENDEN DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to examine the influence of capital intensity, independent commissioner and size to tax aggressiveness. The population in this study are manufacturing companies basic and chemical industry sectors listed on Indonesia Stock Exchange period 2014-2016. The sample was selected using purposive sampling method. Total samples used in this study were 20 manufacturing companies basic and chemical industry sectors with 3-year study period. The analytical method used in this study is multiple regression were processed using SPSS version 23. The results of this study indicate that capital intensity has a negative and significant influence on tax aggressiveness, independent commissioner has not been able to prove the influence on tax aggressiveness, and size has a positive influence on tax aggressiveness. Key Words: capital intensity, independent commissioner, size. Penelitian ini bertujuan untuk menguji pengaruh capital intensity, komisaris independen dan ukuran perusahaan terhadap agresivitas pajak. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia periode 2014-2016. Sampel dipilih dengan menggunakan metode purposive sampling. Total sampel yang digunakan dalam penelitian ini berjumlah 20 perusahaan manufaktur sektor industri dasar dan kimia dengan periode penelitian 3 tahun. Metode analisis yang digunakan dalam penelitian ini adalah regresi berganda yang diolah menggunakan SPSS versi 23. Hasil dari penelitian ini menunjukkan bahwa capital intensity berpengaruh secara negatif dan signifikan terhadap agresivitas pajak, komisaris independen belum mampu membuktikan adanya pengaruh terhadap agresivitas pajak dan ukuran perusahaan berpengaruh positif terhadap agresivitas pajak. Kata kunci : capital intensity, komisaris independen, ukuran perusahaan.
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 19 1044 |
| Call Number: | SE/32/19/325 |
| NIM/NIDN Creators: | 43216110199 |
| Uncontrolled Keywords: | capital intensity, komisaris independen, ukuran perusahaan |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan 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 |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | ELMO ALHAFIIDH PUTRATAMA |
| Date Deposited: | 14 Sep 2023 03:24 |
| Last Modified: | 14 Sep 2023 03:24 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/80816 |
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