SKRIPSI AKS

PENGARUH DIVERSITY GENDER, CAPITAL INTENSITY, KOMITE AUDIT, DAN UKURAN DEWAN DIREKSI TERHADAP PENGHINDARAN PAJAK

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ABSTRACT

This study aims to determine the effect of Gender Diversity on tax
avoidance, Capital Intensity on tax avoidance, Audit Committee on tax avoidance,
and the size of the board of directors on tax avoidance. This research analyzes
energy companies listed on the Indonesia Stock Exchange in 2019-2022.
The type of research used is quantitative research. The data used is
secondary data from the company's annual report. The sample in this study is 88
energy companies listed on the Indonesia Stock Exchange consecutively in 2019-
2022. The sampling technique in this study used purposive sampling. The sample
included in the criteria is 23 energy companies in 2019-2022. The data analysis
technique used is multiple linear regression with panel data modeling using the
eviews 12 program.
The results showed that the first variable, namely gender diversity, can
increase tax avoidance, the second variable, namely capital intensity, can increase
tax avoidance, the third variable, namely the audit committee, has no influence on
tax avoidance, and the fourth variable, namely the size of the board of directors,
has no influence on tax avoidance in energy companies in Indonesia

Keywords: gender diversity, capital intensity, audit committee, board size, tax
avoidance.

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 ANI p 24

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2024

Deskripsi Fisik

21 cm, 115 Halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Anindia Sulistyawati

Versi lain/terkait

Lampiran Berkas

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