ANALISIS PEGARUH CORPORATE GOVERNANCE, PROFITABILITAS, CAPITAL INTENSITY, TERHADAP AGRESIVITAS PAJAK (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di BEI Periode Tahun 2020-2022)

AMILIA, NOFITASARI (2024) ANALISIS PEGARUH CORPORATE GOVERNANCE, PROFITABILITAS, CAPITAL INTENSITY, TERHADAP AGRESIVITAS PAJAK (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di BEI Periode Tahun 2020-2022). Bachelor (S1) thesis, Wijaya Kusuma Surabaya University.

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Abstract

ABSTRAK Tujuan dari penelitian ini adalah untuk mengetahui seberapa besar pengaruh hubungan Agresivitas Pajak terhadap Corporate Governance yang di proksikan dengan Dewan Direksi, Dewan Komisaris Independen, Kepemilikan Institusional, dan Komite audit, profitabilitas, capital intensity. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder yang diperoleh dari laporan keuangan tahunan yang terdapat di website BEI www.idx.co.id . Populasi penelitian ini berjumlah 38 perusahaan dari tahun 2020-2022. Teknik pengambilan sampel penelitian ini menggunakan teknik purposive sampling. Sampel yang diperoleh sebanyak 114 sampel. Metode yang digunakan dalam penelitian ini adalah analisis linier berganda dengan dengan menggunakan SPSS 23 untuk analisis statistiknya. Hasil penelitian ini menunjukan bahwa corporate governance yang di proksikan dengan Dewan Direksi, Dewan Komisaris Independen, Kepemilikan Institusional, Komite Audit, berpengaruh tetapi tidak signifikan terhadap Agresivitas Pajak. Capital intensity berpengaruh tetapi tidak signifikan terhadap Agresivitas Pajak. Sedangkan profitabilitas berpengaruh terhadap Agresivitas Pajak. Kata Kunci : Corporate Governance, Profitabilitas, Capital Intensity, Agresivitas Pajak ABSTRACT The purpose of this research is to find out how much influence the relationship between Tax Aggressiveness has on Corporate Governance which is proxied by the Board of Directors, Board of Independent Commisioners, Institutional Ownership and Audit Committee, Profitability, Capital Intensity. This research is quantitative research using secondary data obtained from annual financial reports on the BEI website www.idx.co.id . The population of this research was 38 companies from 2020-2022. The sampling technique for this research uses a purposive sampling technique. The samples obtained were 144 samples. The method used in this research is multiple linear analysis using SPSS 23 for statistical analysis. The results of this research show that Corporate Governance as proxied by the Board of Directors, Board of Independent Commissioners, Institutional Ownership, Audit Committee, has a but not significant effect on Tax Aggressiveness. Meanwhile, Profitability has a on Tax Aggressiveness. Keywords : Corporate Governance, Profitability, Capital Intensity, Tax Aggresive

Item Type:	Thesis (Bachelor (S1))
Subjects:	L Education > LC Special aspects of education
Divisions:	Faculty of Economic and Business > Accounting Study Program
Depositing User:	Amilia Nofitasari
Date Deposited:	26 Sep 2024 06:39
Last Modified:	26 Sep 2024 06:39
URI:	http://erepository.uwks.ac.id/id/eprint/17432

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