ROSMIA, ADELA (2023) PENGARUH GCG, SALES GROWTH, DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK (Studi Kasus Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2021). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research aims to test and analyze the influence of good corporate governance as proxied by the indicators of independent commissioner (KI), audit committee (KA), sales growth (SG), and capital intensity (CPR) on tax aggressiveness measured using the Effective Tax Rate (ETR). This type of quantitative research data uses secondary data sources from annual financial reports. The population in this study consisted of 47 company data. Sampling used a purposive sampling technique so that the total number of companies was 40. The data analysis method used quantitative analysis. The research object is mining companies listed on the Indonesia Stock Exchange (BEI) for the 20202021 period. Data analysis was carried out using classic assumption tests and hypothesis testing using the multiple regression method using SPSS 25 software. What differentiates this research from previous research is that this research uses data during the 2020-2021 pandemic. During the pandemic, it had an influence on the Indonesian economic sector. Based on the results of the test, this research model is suitable for use. Meanwhile, partially there is no significant influence from independent commissioners, audit committees, and sales growth on tax aggressiveness, while capital intensity has a significant negative effect on tax aggressiveness. In mining companies registered on the IDX. The limitations of this research are that the scope used is not too broad, where the researcher only focuses on one company sector. So the results obtained in this research still have little influence on the dependent variable. It is hoped that the contribution to this research will be useful in increasing knowledge and insight regarding good corporate governance, sales growth, and capital intensity. In this research, in using the good corporate governance variable, several other variables should be added can to influence the tax aggressiveness variable. Keywords: Good Corporate Governance, Sales Growth, Capital Intensity, Tax Aggressiveness Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh good corporate governance yang diproksikan oleh indikator komisaris independen (KI), komite audit (KA), sales growth (SG), dan capital intensity (CPR) terhadap agresivitas pajak diukur menggunakan Effective Tax Rate (ETR). Jenis data penelitian kuantitatif menggunakan sumber data sekunder laporan keuangan tahunan. Populasi dalam penelitian ini berjumlah 47 data perusahaan. Pengambilan sampel menggunakan teknik purposive sampling sehingga total perusahaan menjadi 40. Metode analisis data menggunakan analisis kuantitatif. Objek penelitian perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2021. Analisis data yang dilakukan dengan uji asumsi klasik dan pengujian hipotesis dengan metode regresi berganda yang menggunakan bantuan software SPSS 25. Yang membedakan penelitian ini dengan penelitian sebelumnya ialah penelitian ini menggunakan data pada masa pandemi tahun 2020-2021. Dimana pada masa pandemi memiliki pengaruh pada sektor perekonomian Indonesia. Berdasarkan hasil dari uji model penelitian ini layak untuk digunakan. Sedangkan secara parsial tidak adanya pengaruh yang signifikan dari komisaris independen, komite audit dan sales growth terhadap agresivitas pajak sedangkan capital intensity berpengaruh negatif signifikan terhadap agresivitas pajak. Pada perusahaan pertambangan yang terdaftar di BEI. Adapun keterbatasan dalam penelitian ini, yaitu pada ruang lingkup yang digunakan tidak terlalu luas, dimana peneliti hanya fokus pada satu sektor perusahaan saja. Sehingga hasil yang diperoleh pada penelitian ini masih kurang mempengaruhi variabel dependen. Kontribusi dalam penelitian ini diharapkan dapat bermanfaat untuk menambah ilmu pengetahuan dan wawasan mengenai good corporate governance, sales growth dan capital intensity. Dan penelitian ini dalam menggunakan variabel good corporate governance sebaiknya perlu ditambahkan oleh beberapa variabel lain yang mampu mempengaruhi variabel agresivitas pajak. Kata Kunci : Good Corporate Governance, Sales Growth, Capital Intensity, Agresivitas Pajak
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK. 23 212 |
| Call Number: | SE/32/23/146 |
| NIM/NIDN Creators: | 43218010041 |
| Uncontrolled Keywords: | Good Corporate Governance, Sales Growth, Capital Intensity, Agresivitas Pajak |
| Subjects: | 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 010 Bibliography/Bibliografi > 017 General Subject Catalog/Katalog Subjek Umum > 017.8 Alphabetic Subject Sales Catalogs/Katalog Subjek Penjualan 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 |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | khalimah |
| Date Deposited: | 14 Nov 2023 08:05 |
| Last Modified: | 14 Nov 2023 08:05 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/83112 |
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