PENGARUH MANAJEMEN LABA, CORPORATE GOVERNANCE DAN INTENSITAS MODAL TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2015 - 2019)

LAKSMY, ANGELA REGIFE (2021) PENGARUH MANAJEMEN LABA, CORPORATE GOVERNANCE DAN INTENSITAS MODAL TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2015 - 2019). S1 thesis, Universitas Mercui Buana Jakarta.

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Abstract

This study aims to determine and analyze the effect of earnings management, corporate governance and capital intensity on tax aggressiveness. The object of this research is mining companies listed on the Indonesia Stock Exchange from 2015 to 2019. This research was conducted using 75 sample. Determination of the sample using the criteria determined by the researcher. Therefore, the method of analysis uses quantitative methods with a causal design. The results of this study indicate that (1) Earning management has a significant negative effect on Tax Aggresiveness (2) Board of commissioners effectiveness and the audit committee effectiveness, has no effect to on Tax Aggresiveness. (3) Capital Intencity has a significant positive effect on Tax Aggresiveness. Keywords: Tax Aggresiveness, Earning Management, Corporate Governance, Board of Commissioners Effectiveness, The Audit Committee Effectiveness, Capital Intencity. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh manajemen laba, corporate governance dan intensitas modal terhadap agresivitas pajak. Objek penelitian ini adalah Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2015 – 2019. Penelitian ini dilakukan menggunakan sampel sebanyak 75 sampel. Penentuan sampel menggunakan kriteria yang ditentukan oleh peneliti. Karena itu, metode analisis menggunakan metode kuantitatif dengan desain kausal. Hasil penelitian ini menunjukkan tindakan manajemen laba berpengaruh negatif terhadap agresivitas pajak, efektivitas komite audit, efektivitas dewan komisaris dan kualitas audit tidak berpengaruh terhadap Agresivitas pajak dan intensitas modal berpengaruh positif dan signifikan terhadap agresivitas pajak. Kata kunci: Agresivitas Pajak, Manajemen Laba, Corporate Governance, Efektivitas Dewan Komisaris, Efektivitas Komite Audit, Intensitas Modal.

Item Type: Thesis (S1)
NIM/NIDN Creators: 43217010184
Uncontrolled Keywords: Agresivitas Pajak, Manajemen Laba, Corporate Governance, Efektivitas Dewan Komisaris, Efektivitas Komite Audit, Intensitas Modal.
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 000. Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 005 Computer Programmming, Programs, Data/Pemprograman Komputer, Program, Data > 005.4 System Programming and Programs/Sistem Pemrograman dan Program > 005.43 Operating System/Sistem Operasi > 005.434 Process Management Programs/Program Manajemen Proses
100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan > 155.91 Influence of Physical Environment and Conditions/Pengaruh Lingkungan dan Kondisi Fisik > 155.911 Influence of Sensory Stimuli/Pengaruh Stimuli Sensori
100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan > 155.91 Influence of Physical Environment and Conditions/Pengaruh Lingkungan dan Kondisi Fisik > 155.915 Influence of Climate/Pengaruh Iklim
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 17 Oct 2023 06:33
Last Modified: 17 Oct 2023 06:33
URI: http://repository.mercubuana.ac.id/id/eprint/82685

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