PENGARUH KEPEMILIKAN KELUARGA, MEKANISME CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TINDAKAN PAJAK AGRESIF

SARI, SUCI OKTAVIANI PUTRI (2017) PENGARUH KEPEMILIKAN KELUARGA, MEKANISME CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TINDAKAN PAJAK AGRESIF. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Penelitian ini bertujuan untuk menganalisa Pengaruh Kepemilikan Keluarga, Mekanisme Corporate Governance dan Corporate Social Resconsibility terhadap Tindakan Pajak Agresif (Studi empiris pada perusahaan Manufaktur yang tercatat di BEI). Data yang diperoleh sebanyak 152 perusahaan dengan periode pengamatan sejak tahun 2012 sampai 2014. Metode analisis data yang digunakan dalam penelitian ini adalah Analisis Regresi Berganda. Hasil penelitian menunjukkan bahwa Kepemilikan keluarga berpengaruh signifikan terhadap tindakan pajak agresif, Dewan Komisaris Independen tidak berpengaruh signifikan terhadap tindakan pajak agresif, Komite Audit tidak berpengaruh signifikan terhadap tindakan pajak agresif, Kualitas audit berpengaruh signifikan terhadap tindakan pajak agresif dan Corporate Social Responsibility berpengaruh signifikan terhadap tindakan pajak agresif pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia.This study aims to analyze the Influence of family ownership, Mekanisme Corporate Governance and Corporate Social Resconsibility to Aggressive Tax Measures (Empirical Study on Manufacturing companies listed on the Stock Exchange). Data obtained as many as 152 companies with observation period since 2012 to 2014. Methods of data analysis used in this research is Multiple Regression Analysis. The results showed that Owners relatives significant effect on tax measures aggressive, Board of Independent Commissioners no significant effect on tax measures aggressive, the Audit Committee did not significantly influence the tax measures aggressive, quality audit significant effect on tax measures aggressive and Corporate Social Responsibility significant effect on the action aggressive tax on manufacturing companies listed in Indonesia Stock Exchange.

Item Type:	Thesis (S1)
Call Number CD:	FE/AK. 17 318
NIM/NIDN Creators:	43213120313
Uncontrolled Keywords:	Kepemilikan Keluarga, Mekanisme Corporate Governance, Corporate Social Responsibility, Tindakan Pajak Agresif
Subjects:	300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi 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 > 657 Accounting/Akuntansi 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:	Admin Perpus UMB
Date Deposited:	22 Apr 2017 16:07
Last Modified:	25 Mar 2024 06:15
URI:	http://repository.mercubuana.ac.id/id/eprint/33921

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