Analisis Pengaruh Tata Kelola Perusahaan dan Karakteristik CEO terhadap Agresivitas Pajak

Crisna, Crisna (2018) Analisis Pengaruh Tata Kelola Perusahaan dan Karakteristik CEO terhadap Agresivitas Pajak. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh tata kelola perusahaan dan karakteristik CEO terhadap agresivitas pajak. Variabel dependen yang diteliti adalah agresivitas pajak yang diukur dengan ETR (Effective Tax Rate). Variabel independen yang digunakan dalam penelitian ini berupa ukuran dewan, diversitas dewan, komisaris independen, umur CEO, dan masa jabatan CEO. Adapun variabel kontrol digunakan dalam penelitian ini adalah ukuran perusahaan, leverage, capital intensity, dan ROA. Penelitian ini menggunakan 1.118 data observasi atau setara dengan 223 perusahaan yang terdaftar di BEI (www.idx.co.id) pada periode 2012 sampai dengan 2016. Sampel dipilih dengan menggunakan metode purposive sampling. Hasil dari penelitian ini menunjukkan bahwa umur CEO, masa jabatan CEO, leverage, dan capital intensity mampu mempengaruhi agresivitas pajak secara signifikan positif maupun negatif. Sedangkan variabel lain seperti ukuran dewan, diversitas dewan, komisaris independen, ukuran perusahaan, dan ROA terbukti tidak mampu mempengaruhi agresivitas pajak secara signifikan. ********************************************************************** The purpose of this study is to analyse the influence of corporate governance and CEO characteristics on tax aggressiveness. The dependent variable studied is tax aggressiveness measured by ETR (Effective Tax Rate). The independent variables used in this study are board size, board diversity, independent commissioner, CEO age, and CEO tenure. The control variables used in this study are company size, leverage, capital intensity, and ROA. This study uses 1,118 observation data or equivalent to 223 companies listed on the IDX (www.idx.co.id) in the period 2012 to 2016. The sample was selected using purposive sampling method. The results of this study indicate that CEO age, CEO tenure, leverage, and capital intensity can influence tax aggressiveness significantly positive or negative. Whereas other variables such as board size, board diversity, independent commissioners, company size, and ROA were proven to be unable to significantly influence tax aggressiveness.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 21
Uncontrolled Keywords: tax aggressiveness, board size, board diversity, independent commissioner, CEO age, CEO tenure, company size, leverage, capital intensity, and ROA
Subjects: H Social Sciences > HD Industries. Land use. Labor
H Social Sciences > HF Commerce > Business
H Social Sciences > HF Commerce > Business > Personnel management. Employment management
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: School of Economic and Business > Accounting
SWORD Depositor: Admin Repository Universitas Internasional Batam
Depositing User: Admin Repository Universitas Internasional Batam
Date Deposited: 26 Apr 2019 10:39
Last Modified: 05 Oct 2020 09:32
URI: http://repository.uib.ac.id/id/eprint/1343

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