PENGARUH UKURAN DEWAN KOMISARIS, PROPORSI KOMISARIS INDEPENDEN, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK PERUSAHAAN
| Main Author: | Ekasari, Grace |
|---|---|
| Format: | bachelorthesis doc-type Bachelors |
| Bahasa: | ind |
| Terbitan: |
, 2017
|
| Online Access: |
http://repository.unpad.ac.id/frontdoor/index/index/docId/5553 |
Daftar Isi:
- ABSTRAK Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh ukuran dewan komisaris, proporsi komisaris independen, ukuran perusahaan, dan profitabilitas terhadap agresivitas pajak. Agresvitas pajak pada penelitian ini diukur dengan GAAP ETR, Current ETR, dan Cash ETR. Sampel penelitian adalah perusahaan manufaktur yang terdaftar di BEI pada tahun 2013-2015. Sampel yang digunakan sebanyak 58 perusahaan sehingga total sampel keseluruhan adalah 174 perusahaan. Pengambilan sampel didasarkan pada teknik purposive sampling. Pengolahan data dilakukan menggunakan model persamaan regresi linear berganda pada tingkat signifikansi 1%, 5% dan 10%. Hasil penelitian ini secara simultan menunjukkan bahwa ukuran dewan komisaris, proporsi komisaris independen, ukuran perusahaan, dan profitabilitas secara bersama-sama berpengaruh terhadap agresivitas pajak. Hasil pengujian secara parsial menunjukkan bahwa terdapat pengaruh yang signifikan antara ukuran dewan komisaris terhadap agresivitas pajak yang diukur dengan Current ETR, proporsi komisaris independen berpengaruh signifikan terhadap agresivitas pajak diukur dengan Current ETR, ukuran perusahaan tidak berpengaruh signifikan terhadap agresivitas pajak diukur dengan GAAP ETR, Current ETR, dan Cash ETR, serta profitabilitas berpengaruh signifikan terhadap agresivitas pajak yang diukur dengan GAAP ETR, Current ETR, dan Cash ETR. ABSTRACT This study aims to determine the effect of board size, proportion of independent commissioner, company size, and profitability towards tax aggressiveness. Tax aggressiveness in this study was measured by GAAP Effective Tax Rate, Current Effective Tax Rate, and Cash Effective Tax Rate. The samples are manufactured companies listed on the Indonesia Stock Exchange with 2013-2015 of study period. The samples used are 58 companies and resulting 174 observation in total. The data of companies is collected by purposive sampling method. Multiple linear regression analysis technique is used to process the data with 1%, 5%, and 10% significant level. The result of this research simultanously showed that board size, proportion of independent commissioner, company size, and profitability significantly effect towards tax aggressiveness. Partially, this research showed that board size has a significant effect on tax aggressiveness as measured by Current ETR, proportion of independent commissioner has a significant effect on tax aggressiveness as measured by Current ETR, company size has no significant effect on tax aggressiveness as measured by GAAP ETR, Current ETR, and Cash ETR, and profitability has a significant effect on tax aggressiveness as measured by GAAP ETR, Current ETR, and Cash ETR.