ALIIFAH, MAITSAA (2025) PENGARUH AGRESIVITAS FINANCIAL REPORTING DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL PEMODERASI (Studi Empiris Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2019-2022). S1 thesis, Universitas Mercu Buana.
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Abstract
This research aims to determine and analyze the effect of financial reporting aggressiveness and leverage on tax aggressiveness with independent commissioners as moderating variables. The population of this research consists of property and real estate companies listed on the Indonesia Stock Exchange (IDX) during four years from 2019 to 2022. The total sample used amounts to 20 companies, which were determined using purposive sampling. This research is a quantitative study using secondary data derived from annual financial reports obtained from the official website of the Indonesia Stock Exchange (IDX) and the official websites of each company. Data analysis techniques were conducted using multiple linear regression models and Moderated Regression Analysis (MRA) using IBM SPSS version 26 as the testing tool. The research results show that financial reporting aggressiveness has a positive effect on tax aggressiveness, and leverage has a positive effect on tax aggressiveness. Independent commissioners are able to strengthen the effect of financial reporting aggressiveness on tax aggressiveness, while independent commissioners cannot moderate the effect of leverage on tax aggressiveness. Keywords: Financial Reporting Aggressiveness, Leverage, Tax Aggressiveness, Independent Commisioner Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh agresivitas financial reporting dan leverage terhadap agresivitas pajak dengan komisaris independen sebagai variabel pemoderasi. Populasi penelitian ini adalah perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) selama periode empat tahun, yaitu tahun 2019-2022. Total sampel dalam penelitian ini berjumlah 20 perusahaan yang ditentukan menggunakan purposive sampling. Penelitian ini merupakan jenis penelitian kuantitatif dengan menggunakan data sekunder yang berasal dari laporan keuangan tahunan yang diperoleh dari situs resmi Bursa Efek Indonesia (BEI) dan situs resmi pada perusahaan masing-masing. Teknik analisis data dilakukan dengan menggunakan model regresi linear berganda dan Moderated Reggression Analysis (MRA) dengan menggunakan alat uji IBM SPSS versi 26. Hasil penelitian menunjukkan bahwa Agresivitas financial reporting berpengaruh positif terhadap agresivitas pajak, Leverage berpengaruh positif terhadap agresivitas pajak. Komisaris Independen mampu memperkuat Agresivitas Financial Repoting terhadap agresivitas pajak, sedangkan Komisaris Independen tidak dapat memoderasi pengaruh Leverage terhadap agresivitas pajak. Kata Kunci: Agresivitas Financial Reporting, Leverage, Agresivitas Pajak, Komisaris Independen
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK. 25 199 |
| NIM/NIDN Creators: | 43221010100 |
| Uncontrolled Keywords: | Financial Reporting Aggressiveness, Leverage, Tax Aggressiveness, Independent Commisioner |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan 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 > 657.46 Tax Accounting/Akuntansi Pajak |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Pandu Risdiyanto |
| Date Deposited: | 23 Sep 2025 09:19 |
| Last Modified: | 23 Sep 2025 09:19 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/98407 |
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