Subekti, Bong Micky (2023) Pengaruh Corporate Governance dan Manajemen Laba Terhadap Corporate Tax Aggressivenes Yang Dimoderasi oleh Kualitas Audit (Studi Empiris pada Perusahaan Consumer Goods di Bursa Efek Indonesia). Masters thesis, Universitas Tarumanagara.
|
Text
Bong Micky Subekti 127201015 JA.pdf Download (4MB) | Preview |
Abstract
Penelitian ini bertujuan untuk mengetahui Pengaruh Corporate Governance dan Manajemen Laba Terhadap Corporate Tax Aggressiveness yang Dimoderasi oleh Kualitas Audit (Studi Empiris Pada Perusahaan Consumer Goods Di Bursa Efek Indonesia). Desain/metodologi/pendekatan – penelitian menggunakan perusahaan consumer goods yang terdaftar di Bursa Efek Indonesia periode 2015-2019 yaitu sebanyak 53 perusahaan. Metode analisis data yang digunakan dalam penelitian ini menggunakan regresi linear berganda dengan bantuan program SPSS versi 24.00. Temuan – Kepemilikan institusional tidak berpengaruh positif, komisaris independent tidak berpengaruh negatif dan ukuran direksi tidak berpengaruh negatif terhadap agresivitas pajak, manajemen laba berpengaruh positif terhadap agresivitas pajak, kualitas audit dapat memoderasi pengaruh negatif kepemilikan institusional terhadap agresivitas pajak. Selain itu, kualitas audit dapat memoderasi pengaruh positif komisaris independen terhadap agresivitas pajak. Tetapi, kualitas audit tidak dapat memoderasi pengaruh negatif ukuran direksi dan pengaruh negatif manajemen laba terhadap agresivitas pajak. Implikasi praktis – Hasil penelitian ini diharapkan dapat memberikan pertimbangan kepada manajemen perusahaan dalam menggunakan dan mengelola Corporate Governance yang efektif untuk meminimalkan beban pajak perusahaan serta meningkatkan fungsi pengawasan dan pengendalian terhadap manajemen perusahaan. Orisinalitas/nilai – Penelitian ini dapat menjadikan perusahaan lebih berhati-hati dalam mengambil keputusan untuk melakukan penghindaran pajak dalam rangka keagresifan terhadap pajak. Selain itu, penelitian ini juga dapat digunakan oleh perusahaan untuk menghindari sanksi administrasi pajak akibat agresivitas pajak. Kata kunci – Tata Kelola Perusahaan, Manajemen Laba, Agresivitas Pajak, Kualitas Audit. The purpose of this research is to determine the relationship between corporate tax aggressiveness and earning management and corporate governance, all of which are impacted by audit quality (Empirical analysis of companies selling consumer goods on the Indonesian Stock Exchange) Design/methodology/approach – This study used 53 consumer products businesses that were listed on the Indonesia Stock Exchange between 2015 and 2019 make up the research population. Multiple linear regression, assisted by the SPSS version 24.00 software, is the data analysis technique employed in this study. Findings – Institutional ownership has no positive effect, independent commissioners has no negative effect and board size has no negative effect on tax aggressiveness, the impact earnings management on tax aggressiveness is positive. The negative impact of institutional ownership on tax aggressiveness can be mitigated by audit quality. Additionally, the positive influence of independent commissioners on tax aggressiveness can be mitigated by audit quality. However, the negative impact of board size and negative impact of earnings management on tax aggressiveness cannot be mitigated by audit quality. Practical implication – The results of this research can provide considerations to company management in using and managing effective Corporate Governance to minimize the company's tax burden as well as improve the supervisory and control function of company management. Originality/value – The findings of this study may cause businesses to exercise greater caution when deciding how aggressively to pursue tax avoidance strategies. In addition, this research can also be used by companies to avoid tax administration sanctions due to tax aggressiveness. Keywords – Corporate Governance, Earnings Management, Tax Aggressiveness, Audit Quality
| Item Type: | Thesis (Masters) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 20 Sep 2024 02:37 |
| Last Modified: | 20 Sep 2024 02:37 |
| URI: | http://repository.untar.ac.id/id/eprint/44666 |
Actions (login required)
 |
View Item |
