INSANI, HANUM PUSPITA (2025) PENGARUH GENDER DIVERSITY DAN GOOD CORPORATE GOVERNANCE TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur Sub - Sektor Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia Periode 2020 - 2022). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to empirically prove the effect of Gender Diversity and Good Corporate Governance on Tax Aggressiveness. The data used in this study are secondary data obtained from the Indonesia Stock Exchange (IDX) website www.idx.co.id. The population in this study consisted of 47 Consumer Goods Companies listed on the Indonesia Stock Exchange (IDX) in 2020 - 2022. The sampling technique used Purposive Sampling so that a sample of 34 companies was obtained, with an observation year of 3 years, so the number of observation data was 102 data. The analysis method used multiple regression with the help of SPSS 25 software. The results of this study indicate that the Proportion of Independent Commissioners has an effect on Tax Aggressiveness. However, Gender Diversity, Audit Committee, and Managerial Ownership have no effect on Tax Aggressiveness. Keywords: Gender Diversity, Good Corporate Governance, Tax aggressiveness Penelitian ini bertujuan untuk membuktikkan secara empiris tentang pengaruh Gender Diversity dan Good Corporate Governance terhadap Agresivitas Pajak. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari website Bursa Efek Indonesia (BEI) www.idx.co.id. Populasi pada penelitian ini terdiri dari 47 Perusahaan Barang Konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2020 - 2022. Teknik pengambilan sampel menggunakan Purposive Sampling sehingga didapat sampel sebanyak 34 perusahaan, dengan tahun pengamatan 3 tahun, maka jumlah data observasi adalah sebanyak 102 data. Metode analisis menggunakan regresi berganda dengan bantuan software SPSS 25. Hasil penelitian ini menunjukkan bahwa Proporsi Dewan Komisaris Independen berpengaruh terhadap Agresivitas Pajak. Namun, Gender Diversity, Komite Audit, dan Kepemilikan Manajerial tidak berpengaruh terhadap Agresivitas Pajak. Kata kunci: Gender Diversity, Good Corporate Governance, Agresivitas Pajak
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 25 003 |
| NIM/NIDN Creators: | 43220010096 |
| Uncontrolled Keywords: | Gender Diversity, Good Corporate Governance, Agresivitas Pajak |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 300. Social Science/Ilmu-ilmu Sosial > 305 Social Groups/Kelompok-kelompok Sosial > 305.3 Gender/Jenis Kelamin 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 > 658 General Management/Manajemen Umum |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | khalimah |
| Date Deposited: | 04 Jan 2025 07:52 |
| Last Modified: | 04 Jan 2025 07:52 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/93387 |
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