PENGARUH GOOD CORPORATE GOVERNANCE,CAPITAL INTENSITY, DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK

SUSTRESIA SIHOMBING, . (2021) PENGARUH GOOD CORPORATE GOVERNANCE,CAPITAL INTENSITY, DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Good Corporate Governance, Capital Intensity, dan Profitabilitas terhadap Agresivitas Pajak. Penelitian ini menggunakan data sekunder dengan teknik purposive sampling terpilih sebanyak 165 sampel, yaitu data dari semua perusahaan kecuali sektor keuangan yang terdaftar di Bursa Efek Indonesia tahun 2020 serta diolah menggunakan analisis regresi linear berganda dengan bantuan sofware IBM SPSS statistics 20. Agresivitas pajak dalam penelitian ini diukur dengan ETR, Good Corporate Governance diukur dengan menggunakan variabel kepemilikan Institusional, Komisaris Independen, dan Komite audit. Hasil dari penelitian ini menemukan bahwa variabel Kepemilikan Institusional tidak berpengaruh terhadap agresivitas pajak. Komisaris independen dan komite audit berpengaruh terhadap agresivitas pajak, yang artinya dengan pengawasan dari komisaris independen dan komite audit akan mengahalangi terjadinya tindakan oprtunistik manajemen dalam hal melakukan perilaku agresivitas pajak. Capital Intensity dan Profitabilitas tidak berpengaruh terhadap agresivitas pajak. Kata Kunci: Good Corporate Governance (kepemilikan Institusional, Komisaris Independen, dan Komite audit), Capital Intensity, Profitabilitas, dan agresivitas pajak This research aims to examine the effect of Good Corporate Governance, Capital Intensity, and Profitability on Tax Aggressiveness. This research uses secondary data with purposive sampling technique selected as many as 165 samples, data from all companies except the financial sector listed on the Indonesia Stock Exchange in 2020 and processed using multiple linear regression analysis with the help of software IBM SPSS statisticalcs 20. Tax aggressiveness in this research was measured by ETR. Good Corporate Governance is measured using the variables of Institutional ownership, Independent Commissioner, and Audit Committee. The results of this research found that the variable Institutional Ownership has no effect on tax aggressiveness. Independent commissioners and audit committees have an effect on tax aggressiveness, which means that supervision from independent commissioners and audit committees will prevent opportunistic actions from management in terms of tax aggressive behavior. Capital Intensity and Profitability have no effect on tax aggressiveness. Keywords: Good Corporate Governance (Institutional ownership, Independent Commissioner, and Audit Committee), Capital Intensity, Profitability, and Tax Aggressiveness

Item Type:	Thesis (Sarjana)
Additional Information:	1). Dr. Indra Pahala, M.Si ; 2). Diah Armeliza, SE, M.Ak
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi Ilmu Sosial > Pajak dan Perpajakan
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 12289 not found.
Date Deposited:	03 Sep 2021 13:19
Last Modified:	03 Sep 2021 13:19
URI:	http://repository.unj.ac.id/id/eprint/19219

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