Nugroho, Ratih Pujirahayu and Prof. Dr. Sutrisno T.,, SE., Ak., M.Si and Dr.Dra. Endang Mardiati,, M.Si.,Ak (2021) Pengaruh Kesulitan Keuangan dan Manajemen Laba Terhadap Agresivitas Pajak dengan Corporate Governance sebagai Variabel Moderasi. Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji dan menganalisis secara empiris pada hubungan kesulitan keuangan dan manajemen laba terhadap agresivitas pajak serta pengaruh corporate governance pada kesulitan keuangan dan manajemen laba terhadap agresivitas pajak. Corporate governance diproksikan sebagai keberadaan komisaris independent dan proporsi komite audit. Populasi penelitian ini adalah perusahaan-perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017 sampai dengan 2018. Metode pengambilan sampel yang digunakan yaitu purposive sampling. Metode analisis yang digunakan yaitu Moderated Regression Analysis (MRA). Hasil penelitian ini menemukan bahwa kesulitan keuangan berpengaruh positif terhadap agresivitas pajak. Manajemen laba riil berpengaruh positif terhadap agresivitas pajak. Corporate governance tidak dapat memoderasi pengaruh kesulitan keuangan terhadap agresivitas pajak. Corporate governance tidak dapat memoderasi pengaruh manajemen laba riil terhadap agresivitas pajak.
English Abstract
The purpose of this research is to empirically assess and analyze the effect of financial distress and earnings management on tax aggressiveness and the influence of corporate governance on the effect of financial distress and earnings management on tax aggressiveness. In this study corporate governance is proxied by the presence of independent commissioners and the proportion of audit committee. The population is manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2018, from which sample was selected using purposive sampling technique. The results of the Moderated Regression Analysis (MRA) indicate that financial distress positively affects tax aggressiveness and that real earnings management positively influences tax aggressiveness. Furthermore, corporate governance does not moderate the effect of either financial distress or real earnings management on tax aggressiveness
| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | 042102 |
| Uncontrolled Keywords: | Kesulitan Keuangan, Manajemen Laba Riil, Komisaris Independen, Komite Audit, Agresivitas Pajak,financial distress, real earnings management, independent commissioner, audit committee, tax aggressiveness. |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | soegeng sugeng |
| Date Deposited: | 05 Jan 2022 02:39 |
| Last Modified: | 24 Feb 2022 02:00 |
| URI: | http://repository.ub.ac.id/id/eprint/187838 |
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