Rodhiyan, Alif and Prof. Dr. Sutrisno T., and Yeney W. Prihatiningtias, (2022) Pengaruh Thin Capitalization Dan Struktur Kepemilikan Asing Terhadap Agresivitas Pajak Yang Dimoderasi Independensi Komisaris. Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan menguji pengaruh thin capitalization dan struktur kepemilikan asing terhadap agresivitas pajak. Selain itu, tujuan penelitan ini juga menguji hubungan independensi komisaris yang memoderasi pengaruh positif thin capitalization dan struktur kepemilikan asing terhadap agresivitas pajak. Penyampelan menggunakan metode purposive sampling yang menghasilkan 810 observasi dari 240 perusahaan manufaktur yang terdaftar di BEI pada tahun 2016 sampai dengan 2020. Analisis dilakukan dengan analisis regresi berganda dengan efek moderator (moderated regression analysis). Hasil penelitian ini adalah struktur kepemilikan asing berpengaruh positif terhadap agresivitas pajak pada pengukuran laba dalam bentuk kas tunai. Komisaris independen memoderasi pengaruh positif struktur kepemilikan asing terhadap agresivitas pajak dan memoderasi pengaruh negative thin capitalization terhadap agresivitas pajak.
English Abstract
This study aims to examine the effect of thin capitalization and foreign ownership structure on tax aggressiveness. In addition, the purpose of this research is to examine the relationship of the independence of the board of directors which moderates the positive effect of thin capitalization and foreign ownership structure on tax aggressiveness. Sampling used the purposive sampling method which resulted in 810 observations from 240 manufacturing companies listed on the IDX from 2016 to 2020. The analysis was carried out using multiple regression analysis with a moderating effect (moderated regression analysis). The results of this study are the structure of foreign ownership has a positive effect on tax aggressiveness in measuring earnings in the form of cash. Independent commissioners moderate the positive influence of foreign ownership structure on tax aggressiveness and moderate the negative effect of thin capitalization on tax aggressiveness.
Other obstract
-
| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | :0422020016 |
| Uncontrolled Keywords: | hin capitalization, struktur k,epemilikan asing, agresivitas pajak dan komisaris independen, hin capitalization. foreign ownership structure. Tax aggressiveness and independent commissioner |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 19 Jan 2023 03:13 |
| Last Modified: | 19 Jan 2023 03:13 |
| URI: | http://repository.ub.ac.id/id/eprint/196768 |
![[thumbnail of DALAM MASA EMBARGO]](http://repository.ub.ac.id/style/images/fileicons/text.png) |
Text (DALAM MASA EMBARGO)
Alif Rodhiyan.pdf Restricted to Registered users only until 31 December 2024. Download (3MB) |
Actions (login required)
 |
View Item |