PENGARUH KARAKTERISTIK DEMOGRAFI CEO, PROFITABILITAS, DAN KUALITAS AUDITOR EKSTERNAL TERHADAP AGRESIVITAS PAJAK BISNIS KELUARGA (Studi Empiris Pada Perusahaan Manufaktur Yang Terdafatar di Bursa Efek Indonesia Tahun 2016-2020)

MEIDYAWATI, AMELIA (2022) PENGARUH KARAKTERISTIK DEMOGRAFI CEO, PROFITABILITAS, DAN KUALITAS AUDITOR EKSTERNAL TERHADAP AGRESIVITAS PAJAK BISNIS KELUARGA (Studi Empiris Pada Perusahaan Manufaktur Yang Terdafatar di Bursa Efek Indonesia Tahun 2016-2020). S2 thesis, Universitas Mercu Buana - Menteng.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik demografi CEO, profitabilitas dan kualitas auditor eksternal terhadap agresivitas pajak. Variabel dependen dalam penelitian ini adalah agresivitas pajak dan Variabel independen dalam penelitian ini yaitu karakteristik demografi CEO, profitabilitas dan Kualitas Auditor Eksternal (KAE). Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder dan memiliki sampel sebanyak 66 perusahaan manufaktur dipublikasi oleh Bursa Efek Indonesia selama tahun 2016- 2020 dengan tekhnik dokumentasi. Data yang digunakan diperoleh dari laporan keuangan dan laporan tahunan (annual report) yang terdaftar di Bursa Efek Indonesia. Analisis data dilakukan dengan uji asumsi klasik dan pengujian hipotesis dengan metode regresi berganda STATA sebagai alat analisis statistik. Hasil penelitian ini membuktikan bahwa Karakteristik Demografi CEO dan Kualitas Auditor Eksternal berpengaruh positif secara tidak signifikan terhadap Agresivitas Pajak, sedangkan Profitabilitas berpengaruh negative secara signifikan terhadap Agresivitas Pajak. Kata kunci: Karakteristik Demografi CEO, Profitabilitas, Kualitas Auditor Eksternal, Agresivitas Pajak This study aims to determine the effect of CEO demographic characteristics, profitability, and quality of external auditors on tax aggressiveness. The dependent variable in this study is tax aggressiveness and the independent variables in this study are characteristics of demographic CEO, profitability, and External Auditor Quality (KAE). This research is a quantitative study using secondary data and has a sample of 66 manufacturing companies published by the Indonesia Stock Exchange during 2016-2020 with documentation techniques. The data used are obtained from financial reports and annual reports listed on the Indonesia Stock Exchange. Data analysis was carried out by classical assumption test and hypothesis testing using STATA multiple regression method as a statistical analysis tool. The results of this study prove that CEO Demographic Characteristics and External Auditor Quality have an insignificant positive effect on Tax Aggressiveness, while Profitability has a significant negative effect on Tax Aggressiveness. Keywords: CEO Demographic Characteristics, Profitability, External Auditor Quality, Tax Aggressiveness

Item Type: Thesis (S2)
NIM/NIDN Creators: 55520120009
Uncontrolled Keywords: Karakteristik Demografi CEO, Profitabilitas, Kualitas Auditor Eksternal, Agresivitas Pajak CEO Demographic Characteristics, Profitability, External Auditor Quality, Tax Aggressiveness
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: ALFINA DHEA NOVA
Date Deposited: 29 Mar 2023 05:34
Last Modified: 29 Mar 2023 05:34
URI: http://repository.mercubuana.ac.id/id/eprint/75656

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