PENGARUH DEWAN KOMISARIS, KOMITE AUDIT, LEVERAGE DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Sektor Food And Beverages Yang Terdaftar Di Bursa Efek Indonesia Periode 2017 - 2022)

ERIYANTI, VERONICA (2024) PENGARUH DEWAN KOMISARIS, KOMITE AUDIT, LEVERAGE DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Sektor Food And Beverages Yang Terdaftar Di Bursa Efek Indonesia Periode 2017 - 2022). S1 thesis, Universitas Mercu Buana Jakarta.

[img]
Preview
 Text (HAL COVER)
01 COVER.pdf
Download (477kB) | Preview
[img] Text (BAB I)
02 BAB 1.pdf
Restricted to Registered users only
Download (161kB)
[img] Text (BAB II)
03 BAB 2.pdf
Restricted to Registered users only
Download (376kB)
[img] Text (BAB III)
04 BAB 3.pdf
Restricted to Registered users only
Download (284kB)
[img] Text (BAB IV)
05 BAB 4.pdf
Restricted to Registered users only
Download (223kB)
[img] Text (BAB V)
06 BAB 5.pdf
Restricted to Registered users only
Download (91kB)
[img] Text (DAFTAR PUSTAKA)
07 DAFTAR PUSTAKA.pdf
Restricted to Registered users only
Download (233kB)
[img] Text (LAMPIRAN)
08 LAMPIRAN.pdf
Restricted to Registered users only
Download (212kB)

Abstract

This study aims to determine and analyze the effect of Board of Commissioners, Audit Committee, Leverage, and Profitability on Tax Aggressiveness. This type of research is quantitative research. The population of this research is the food and beverage sector manufacturing companies as many as 46 companies. The technique used in sampling is purposive sampling and obtained a sample of 16 companies. The research period is 6 years so that the number of research data is 96 data. The analysis used in this research is multiple linear regression analysis with the help of the SPSS version 20.00. Research result states that the Board of Commissioners, Profitability and Leverage has no effect Tax Agressiveness. While Audit Committee has positive and significant effect on Tax Agressiveness Keywords: Board of Commissioners, Audit Committee, Leverage, Profitability and Tax Aggressiveness Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Dewan Komisaris, komite Audit, Leverage, dan Profitabilitas terhadap Agresivitas pajak. Jenis penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor food and beverages yang terdaftar di Bursa Efek Indonesia periode 2017-2022. Populasi penelitian ini adalah perusahaan manufaktur sektor food and beverages sebanyak 46 perusahaan. Teknik yang digunakan dalam pengambilan sampel adalah purposive sampling dan diperoleh sampel sebanyak 16 perusahaan. Periode penelitian ini selama 6 tahun sehingga jumlah data penelitian menjadi 96 data. Analisis yang digunakan pada penelitian ini adalah analisis regresi linear berganda dengan bantuan program SPSS versi 20.00. Hasil penelitian ini menyatakan bahwa Dewan Komisaris, Profitabilitas dan Leverage tidak berpengaruh terhadap Agresivitas Pajak. Sedangkan komite audit berpengaruh positif dan signifikan terhadap agresivitas pajak. Kata kunci : Dewan Komisaris, Komite Audit, Leverage, Profitabilitas dan Agresivitas pajak.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 24 272
NIM/NIDN Creators: 43218110204
Uncontrolled Keywords: Dewan Komisaris, Komite Audit, Leverage, Profitabilitas dan Agresivitas pajak.
Subjects: 200 Religion/Agama > 290 Other Religions/Agama Selain Kristen > 297 Agama Islam/Islam > 297.4 Islamic law/Hukum Islam > 297.49 Other Fiqih Aspects/Aspek Fiqih Lainnya > 297.491 Food and Drink Issues/Masalah Makanan dan Minuman
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 > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.25 Exchanges/Bursa
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 31 Oct 2024 08:35
Last Modified: 31 Oct 2024 08:35
URI: http://repository.mercubuana.ac.id/id/eprint/92711

Actions (login required)

View Item View Item
UMB Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.