Ayu Fitriyani, - (2024) PENGARUH STRUKTUR KEPEMILIKAN, UKURAN DEWAN KOMISARIS, DAN GENDER DIVERSITY DEWAN TERHADAP AGRESIVITAS PAJAK: Studi pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2019 – 2022. S1 thesis, Universitas Pendidikan Indonesia.
Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh antara struktur kepemilikan, ukuran dewan komisaris, dan gender diversity dewan terhadap agresivitas pajak. Populasi pada penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2019 – 2022 sebanyak 113 perusahaan. Teknik sampling yang digunakan dalam penelitian ini adalah dengan menggunakan purposive sampling dan didapatkan 40 perusahaan sebagai sampel penelitian. Metode penelitian yang digunakan adalah metode penelitian deskriptif dengan pendekatan kuantitatif menggunakan analisis regresi data panel dengan alat bantu statistik berupa Eviews 12 Student Version. Hasil penelitian ini menunjukkan bahwa variabel kepemilikan institusional dan gender diversity dewan berpengaruh negatif terhadap agresivitas pajak, dan variabel kepemilikan terkonsentrasi berpengaruh positif terhadap agresivitas pajak. Sedangkan variabel ukuran dewan komisaris tidak berpengaruh terhadap agresivitas pajak.
This research aims to determine the effect between ownership structure, board of commissioners size, and board gender diversity on tax aggressiveness. The population in this research were manufacturing companies in the consumer non-cyclical sector listed on the Indonesia Stock Exchange in 2019 – 2022 totaling 113 companies. The sampling technique used in this research was purposive sampling and 40 companies were obtained as research samples. The research method used is descriptive research method with a quantitative approach using panel data regression analysis with statistical tools in the form of Eviews 12 Student Version. The results of this research indicate that institutional ownership variables and board gender diversity have a negative effect on tax aggressiveness, and concentrated ownership variables have a positive effect on tax aggressiveness. Meanwhile, the board of commissioners size variable has no effect on tax aggressiveness.
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| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | https://scholar.google.com/citations?hl=en&user=0SyZk9QAAAAJ ID SINTA Dosen Pembimbing: Ida Farida Adi Prawira: 6027190 Agus Widarsono: 5993330 |
| Uncontrolled Keywords: | Struktur Kepemilikan, Gender Diversity, Dewan Komisaris, Agresivitas Pajak Ownership Structure, Gender Diversity, Board of Commissioners, Tax Aggressiveness |
| Subjects: | H Social Sciences > HD Industries. Land use. Labor H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | Ayu Fitriyani |
| Date Deposited: | 18 Sep 2024 02:03 |
| Last Modified: | 18 Sep 2024 02:03 |
| URI: | http://repository.upi.edu/id/eprint/125224 |
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