ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP TINDAKAN PAJAK AGRESIF (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2010-2014)

HARTANTO, FERI (2016) ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP TINDAKAN PAJAK AGRESIF (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2010-2014). Skripsi thesis, Universitas Setia Budi Surakarta.

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Abstract

The aim of the study is to examine the effect of good corporate governance on tax aggressiveness. The dependent variable in this study is tax aggressiveness that measured using effective tax rate. The independent variables in this study are good corporate governance that measured using size of board commissioners, percentage of independent commissioners, size of auditing committee, and corporate social responsibility. This study used company size as control variable. The populations of this study are manufacturing companies that listed on the Indonesian Stock Exchange in the period 2010-2014. The samples of this study are 27 companies that selected by purposive sampling method. This study used multiple regression as the method of analysis. The results of this study shows that: 1) The size of board commissioners significantly positive affect on tax aggressiveness. 2) The persentage of independent commissioners not significantly affect on the tax aggressiveness. 3) The size of auditing committee not significantly affect on the tax aggressiveness. 4) The corporate social responsibility not significantly affect on the tax aggressiveness. 5) The company size significantly negative affect on the tax aggressiveness. Keywords: Tax Aggressivness, Good Corporate Governance, Size of Board Commissioners, Percentage of Independent Commissioners, Size of Auditing Committee, Corporate Social Responsibility, Company Size

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: Tax Aggressivness, Good Corporate Governance, Size of Board Commissioners, Percentage of Independent Commissioners, Size of Auditing Committee, Corporate Social Responsibility, Company Size
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi > Prodi S1 Akuntansi
Depositing User: Tifany Nur Arfiana
Date Deposited: 10 Oct 2019 08:26
Last Modified: 10 Oct 2019 08:26
URI: http://repository.setiabudi.ac.id/id/eprint/1891

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