SKRIPSI AKS

Pengaruh Kemampuan Manajerial, Kepemilikan Institusional, Komisaria Independen, Komite Audit dan Kualitas Audit terhadap Agresivitas Pajak

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ABSTACT

This study aims to examine the effect of managerial ability, institutional
ownership, independent commissioners, audit committees and audit quality on tax
aggressiveness. The object of this research is a property and real estate company
listed on the Indonesia Stock Exchange in 2020-2022. The data used in this study
is secondary data using data obtained from the idx.co.id website and annual reports
of each property and real estate company listed on the Indonesia Stock Exchange.
The purposive sampling method produced a sample of 59 companies with
an observation period of 3 years, which resulted in a sample of 177 data. In this
research, the Eviews 10 analysis tool was used to carry out logistic regression.
The results of this study show that managerial ability does not have a
significant effect on tax aggressiveness, institutional ownership has a positive effect
on tax aggressiveness, independent commissioners has a negative effect on tax
aggressiveness, the audit committee does not have a significant effect on tax
aggressiveness, and audit quality does not have a significant effect on tax
aggressiveness.
Keywords: managerial ability, institutional ownership, independent commissioner,
audit committee, audit quality.

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 ICH p 24

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2024

Deskripsi Fisik

21 cm, 126 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

Icha Kurnia Sari

Versi lain/terkait

Lampiran Berkas

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