Pengaruh Struktur Kepemilikan dan Karakteristik Dewan Direksi terhadap Agresivitas Pajak pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

Jimmy, Jimmy (2019) Pengaruh Struktur Kepemilikan dan Karakteristik Dewan Direksi terhadap Agresivitas Pajak pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.

[img] Text
s-1542103-abstract-en.pdf

Download (423kB)
[img] Text
s-1542103-abstract-id.pdf

Download (285B)
[img] Text
s-1542103-bibliography.pdf

Download (567kB)
[img] Text
s-1542103-chapter1.pdf

Download (654kB)
[img] Text
s-1542103-chapter2.pdf

Download (491kB)
[img] Text
s-1542103-chapter3.pdf
Restricted to Repository staff only

Download (472kB) | Request a copy
[img] Text
s-1542103-chapter4.pdf
Restricted to Repository staff only

Download (797kB) | Request a copy
[img] Text
s-1542103-chapter5.pdf

Download (431kB)
[img] Text
s-1542103-cover-id.pdf

Download (18kB)

Abstract

Penelitian ini bertujuan untuk menyelidiki pengaruh struktur kepemilikan dan karakteristik dewan direksi terhadap agresivitas pajak. Agresivitas pajak adalah variabel dependen dalam penelitian ini yang menggunakan pengukuran dengan proksi effective tax rate (ETR). Sedangkan, variabel independen dalam penelitian ini yaitu kepemilikan institusional, kepemilikan asing, ukuran dewan direksi, proporsi direksi independen dan diversitas dewan direksi. Sampel penelitian ini diambil dari laporan finansial perusahaan yang terdaftar di Bursa Efek Indonesia pada periode 2013 sampai 2018. Penggunaan metode purposive sampling menghasilkan sampel yang memenuhi kriteria yaitu sebanyak 188 perusahaan atau 1.128 data observasi. Penelitian ini menggunakan metode regresi panel untuk menganalisis pengaruh variabel independen terhadap variabel dependen. Data dianalisis dan diolah menggunakan program Statistical Package for the Social Sciences (SPSS) dan Eviews versi 7. Hasil dari penelitian ini menunjukkan bahwa variabel kepemilikan institusional dan diversitas dewan direksi berpengaruh signifikan negatif terhadap agresivitas pajak dan variabel kepemilikan asing berpengaruh signifikan positif terhadap agresivitas pajak. Sedangkan variabel ukuran dewan direksi dan proporsi direksi independen tidak berpengaruh signifikan terhadap agresivitas pajak. ********************************************************************** This research aimed to find out the effects of ownership structures and board of directors’ characteristics on tax aggressiveness. Tax aggressiveness is dependent variable in this research using effective tax rate (ETR) measurement as the proxy. Meanwhile, the independent variables in this research are institutional ownership, foreign ownership, board of directors’ size, independent director proportion and board of directors diversity. ‘This research’s population was taken from the financial report of companies listed on Indonesia Stock Exchange in the period 2013 until 2018.’ By using purposive sampling method, the samples which met the requirements are 188 firms or 1.128 observation data.” This research used panel regression method to analyze the effects of independent variables on dependent variable. The observation data were analyzed and processed using Statistical Package for the Social Sciences (SPSS) and Eviews 7th version. This research’s result indicated that institutional ownership and board of directors’ diversity have significant negative effects on tax aggressiveness and foreign ownership has significant positive effect on tax aggressiveness. However, board of directors’ size and independent director proportion are insignificant to tax aggressiveness.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 24
Uncontrolled Keywords: Keywords: tax aggressiveness, ownership structures, board of directors’ characteristics.
Subjects: H Social Sciences > HF Commerce > Business > Personnel management. Employment management
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: 29 Apr 2020 03:12
Last Modified: 05 Oct 2020 09:12
URI: http://repository.uib.ac.id/id/eprint/2425

Actions (login required)

View Item View Item