Pengaruh Kehadiran Dewan Direksi Wanita Terhadap Agresivitas Pajak pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

Santi, Rosita (2019) Pengaruh Kehadiran Dewan Direksi Wanita Terhadap Agresivitas Pajak pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Penelitian ini meneliti dampak dari faktor-faktor yang memberi pengaruh atas agresivitas pajak entitas berdasarkan sampel entitas terdaftar di Bursa Efek Indonesia. Sampel penelitian ini adalah 110 entitas atau sebanyak 550 data laporan keuangan yang dipublikasikan (www.idx.co.id) yang mecakup periode tahun 2013 hingga 2017. Penelitian melakukan uji hipotesis dengan menerapkan metode regresi linear. Hasil pengujian pada penelitian menjelaskan bahwa pada entitas sampel, direksi wanita sebagai variabel independen memberi dampak signifikan negatif atas agresivitas pajak. ********************************************************************** This study examines the impact of factors that influence the tax aggressiveness of entities based on a sample of entities listed on Indonesia Stock Exchange. The sample of this research is 110 entities or 550 published financial statement data (www.idx.co.id) that covers the period 2013 to 2017. The study conducted a hypothesis test by applying the linear regression method. Test results in the study explained that in the sample entity, female directors as an independent variable had a significant negative impact on tax aggressiveness.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 23
Uncontrolled Keywords: tax aggressiveness, female directors, director independence, quality audits, leverage, return on assets, company size, financial reports
Subjects: H Social Sciences > HF Commerce > Business
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: School of Economic and Business > Accounting
SWORD Depositor: Admin Repository Universitas Internasional Batam
Depositing User: Admin Repository Universitas Internasional Batam
Date Deposited: 21 Oct 2019 11:21
Last Modified: 05 Oct 2020 09:03
URI: http://repository.uib.ac.id/id/eprint/2002

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