Latief, Akbar and Yeney Widya Prihatiningtias,, SE., MSA.,DBA., Ak. (2023) Pengaruh Keberagaman Gender Dewan Komisaris dan Direksi, Karakteristik CEO, dan Kompensasi Eksekutif Terhadap Agresivitas Pajak (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2021). Sarjana thesis, Universitas Brawijaya.
Abstract
Agresivitas pajak adalah sebuah tindakan yang dilakukan wajib pajak dalam rangka mengurangi beban pajak secara legal (tax avoidance) maupun ilegal (tax evasion) yang memperkecil penerimaan pajak negara. Penelitian ini bertujuan untuk mengetahui keberagaman gender dewan komisaris dan direksi, karakteristik CEO, dan kompensasi eksekutif terhadap agresivitas pajak. Sampel penelitian perusahaan manufaktur yang terdapat di website resmi idx.co.id, dipilih dengan metode purposive sampling dan diperoleh sebanyak 50 perusahaan manufaktur sebagai data observasi yang memenuhi kriteria sampel. Analisis untuk menguji pengaruh masing-masing variabel indepenen terhadap dependen menggunakan Regresi Data Panel. Hasil penelitian menyatakan bahwa: (1) keberagaman gender dewan komisaris dan direksi berpengaruh signifikan positif terhadap agresivitas pajak, (2) masa jabatan CEO tidak berpengaruh terhadap agresivitas pajak, (3) usia CEO tidak berpengaruh terhadap agresivitas pajak, dan (4) kompensasi eksekutif berpengaruh positif signifikan terhadap agresivitas pajak.
English Abstract
Tax aggressiveness is an action taken by taxpayers in order to reduce the tax burden legally (tax avoidance) or illegally (tax evasion) which reduces state tax revenues. This reserach expected to determine the diversity of board of commissioners and directors gender, CEO characteristics, and executive compensation for tax aggressiveness. The research sample of manufacturing companies found on the official website idx.co.id was selected using the purposive sampling method and obtained as many as 50 manufacturing companies as observation data that met the sample criteria. Analysis to test the effect of each independent variable on the dependent uses Panel Data Regression. The results of the study state that: (1) gender diversity of the board of commissioners and directors has a significant positive effect on tax aggressiveness, (2) CEO tenure has no effect on tax aggressiveness, (3) CEO age has no significant effect on tax aggressiveness, and (4) executive compensation has a significant positive effect on aggressiveness tax.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | :0523020084 |
| Uncontrolled Keywords: | Agresivitas Pajak, , Keberagaman Gender, Kompensasi Eksekutif, Manajemen Tenure, Usia Eksekutif |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Unnamed user with username nova |
| Date Deposited: | 07 Nov 2023 04:27 |
| Last Modified: | 07 Nov 2023 04:27 |
| URI: | http://repository.ub.ac.id/id/eprint/204390 |
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Text (DALAM MASA EMBARGO)
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