DETAIL KOLEKSI

Pengaruh kepemilikan keluarga dan governance terhadap tindakan pajak agresif pada perusahaan manufkatur yang terdaftar di Bursa Efek Indonesia periode 2014 – 2017


Oleh : Soraya Shafira

Info Katalog

Nomor Panggil : 2019_TA_AK_023141099

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2019

Pembimbing 1 : Hj Khomsiyah

Subyek : Tax-taxtion;Manufactures

Kata Kunci : family ownrship, institusional ownership, independen commissioners, size of a public accounting firm


File Repositori
No. Nama File Ukuran (KB) Status
1. 2019_TA_AK_023141099_Halaman-Judul.pdf 1141.26
2. 2019_TA_AK_023141099_Bab-1.pdf 749.32
3. 2019_TA_AK_023141099_Bab-2.pdf 1138.99
4. 2019_TA_AK_023141099_Bab-3.pdf 876.86
5. 2019_TA_AK_023141099_Bab-4.pdf 1030.28
6. 2019_TA_AK_023141099_Bab-5.pdf 635.5
7. 2019_TA_AK_023141099_Daftar-Pustaka.pdf 618.58
8. 2019_TA_AK_023141099_Lampiran.pdf 737.13

P Peneitian ini bertujuan untuk mengetahui pengaruh good corporate governanceterhadap tindakan tax Aggressive. Penelitian ini menggunakan data sekunder.Variabel independen dalam penelitian ini adalah kepemilikan keluarga dan goodcorporate governance yang menggunakan proksi kepemilikan institusional, dewankomisaris independen, ukuran KAP, Audit fee, dan komite audit. Variabel dependenyang digunakan adalah tindakan tax aggressive.Data penelitian ini diperoleh dari laporan tahunan perusahaan di Bursa EfekIndonesia (BEI). Populasi yang digunakan dalam peneltian ini adalah 134perusahaan manufaktur yang terdaftar di BEI tahun 2014 – 2017. Pengambilansampel berdasarkan metode puposive sampling dengan jumlah sampel yangdiperoleh sebanyak 60 perusahaan. Penelitian ini menggunakan metode analisisregresi berganda.Hasil penelitian ini menunjukan bahwa kepemilikan keluarga, komisaris independen,dan audit fee berpengaruh Positif terhadap tidnakan tax aggressive. sedangkan padavariabel kepemilikan institusional, ukuran KAP dan komite audit berpengaruhnegatif terhadap tindakan tax aggressive.

T This study aims to determine the effect of good corporate governance on taxaggressive actions. This research uses secondary data. The independent variables inthis study are family ownership and good corporate governance using proxy forinstitutional ownership, independent board of commissioners, KAP size, audit fees,and audit committee. The dependent variable used is tax aggressive action.The research data was obtained from the company's annual report on the IndonesiaStock Exchange (IDX). The population used in this study were 134 manufacturingcompanies listed on the Indonesia Stock Exchange in 2014-2017. Sampling wasbased on a puposive sampling method with a sample of 60 companies obtained. Thisstudy uses multiple regression analysis methods.The results of this study indicate that family ownership, independen commissioners,and audit fees have a positive effect on tax aggressive action. Whereas oninstitutional ownership variabel, size of public accounting firm and audit commitenegatively affect tax aggressive action.

T This study aims to determine the effect of good corporate governance on taxaggressive actions. This research uses secondary data. The independent variables inthis study are family ownership and good corporate governance using proxy forinstitutional ownership, independent board of commissioners, KAP size, audit fees,and audit committee. The dependent variable used is tax aggressive action.The research data was obtained from the company's annual report on the IndonesiaStock Exchange (IDX). The population used in this study were 134 manufacturingcompanies listed on the Indonesia Stock Exchange in 2014-2017. Sampling wasbased on a puposive sampling method with a sample of 60 companies obtained. Thisstudy uses multiple regression analysis methods.The results of this study indicate that family ownership, independen commissioners,and audit fees have a positive effect on tax aggressive action. Whereas oninstitutional ownership variabel, size of public accounting firm and audit commitenegatively affect tax aggressive action.

Bagaimana Anda menilai Koleksi ini ?