MUHAMMAD, NAUFAL SHIDQII DHIYA ULHAQ (2021) PENGARUH DIRECTOR’S TAX EXPERTISE, TAX PROFESSIONAL DAN FREKUENSI RAPAT DEWAN KOMISARIS TERHADAP TAX AVOIDANCE. S2 thesis, Universitas Mercu Buana - Menteng.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh penerapan Keahlian Pajak Direktur, Profesi Konsultan Pajak dan Frekuensi Rapat Dewan Komisaris terhadap Penghindaran Pajak. Penelitian ini menggunakan Metode Kuantitatif dengan pendekatan Kausal. Data dikumpulkan melalui laporan keuangan emiten BEI tahun 2015 sampai dengan tahun 2019 , sehingga data mencapai jumlah 205 laporan keuangan. Hasil dari penelitian ini menunjukkan bahwa keahlian direktur (di bidang perpajakan, profesi konsultan pajak dan frekuensi rapat dewan komisaris berpengaruh signifikan terhadap tax avoidance. Temuan penelitian ini adalah penggunaan konsultan pajak ex pegawai DJP berkontribusi pada peningkatan insidensi terjadinya penghindaran pajak. Hal ini mengindikasikan bahwa perlunya dikeluarkan kebijakan pemerintah dalam mengatur penggunaan konsultan pajak ex pegawai DJP. Riset ini hanya menggunakan data sekunder dimana tafsiran atas data yang dihasilkan amat persepif, sehingga dipandang penting untuk dapat menggali lebih dalam pengaruh keberadaan konsultan pajak ex DJP, melalui metode riset lainnya. Studi ini membuka peluang diperlukannya pengembangan atas implementasi konsep tata kelola perusahaan. This study aims to determine the effect of the application of Director's Tax Expertise, the Profession of Tax Consultant and the Frequency of Board Commissioners Meetings on Tax Avoidance. This study uses a quantitative method with a causal approach. Data was collected through the financial statements of IDX issuers from 2015 to 2019, finally the data reached a total of 205 financial reports. The results of this study indicate that the expertise of the director (in the field of taxation, the tax consultant profession and the frequency of board meetings have a significant effect on tax avoidance. The findings of this study are that the use of ex-DGT tax consultants contributes to an increase in the incidence of tax avoidance. This indicates that the need a government policy was issued in regulating the use of ex-DGT tax consultants. This research only uses secondary data where the interpretation of the resulting data is very perceptive, so it is considered important to be able to dig deeper into the influence of the ex DGT tax consultant, through other research methods. opportunity for the need for development of the implementation of the concept of corporate governance.
| Item Type: | Thesis (S2) |
|---|---|
| NIM/NIDN Creators: | 55517110063 |
| Uncontrolled Keywords: | Pajak, Keahlian Pajak Direktur, Konsultan Pajak eks pegawai DJP, Frekuensi Rapat Dewan Komisaris, Penghindaran Pajak Tax, Director’s Tax Expertise, Tax Consultants ex DGT, Frequency of Board Commissioners Meetings, Tax Avoidance. |
| 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: | SUTRA DEWANGGA |
| Date Deposited: | 12 Feb 2025 06:48 |
| Last Modified: | 12 Feb 2025 06:48 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/94157 |
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