Pengaruh Karakteristik Auditor Terhadap Agresivitas Pajak

Dhevy, Dhevy (2018) Pengaruh Karakteristik Auditor Terhadap Agresivitas Pajak. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh karakteristik auditor terhadap agresivitas pajak. Karakteristik auditor diukur dengan menggunakan lima proksi tunggal yang terdiri dari ukuran kantor akuntan publik (KAP), spesialisasi auditor, masa waktu pengugasan audit (tenure), client importance, dan kesediaan dan keakuratan pemberian opini audit going concern(going concern accuracy). Agresivitas pajak diukur menggunakan Wilson (2009) yaitu Shelter. Data yang digunakan dalam penelitian ini merupakan data sekunder. Sampel yang digunakan dalam penelitian ini dipilih dengan menggunakan purposive sampling. Sampel pada penelitian ini berjumlah 600, dimana terdiri dari 100 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2012-2017. Hasil penelitian ini menemukan sebagian bukti bahwa karakteristik auditor berpengaruh negatif terhadap agresivitas pajak. Artinya semakin tinggi karakteristik auditor maka semakin rendah tingkat agresivitas pajak yang dilakukan perusahaan.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Dhevy, DhevyNIM00000011733UNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorHerusetya, AntoniusNIDN0303086001UNSPECIFIED
Additional Information: SK 12-14 DHE p 2018; 31001000246281
Uncontrolled Keywords: Karakteristik auditor; Ukuran kantor akuntan publik; Spesialisasi auditor; Audit tenure; Client importance; Going concern accuracy; Agresivitas pajak
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting
Current > Faculty/School - UPH Karawaci > Business School > Accounting
Depositing User: Nicholas Sio Pradiva
Date Deposited: 06 Dec 2021 03:12
Last Modified: 06 Dec 2021 03:12
URI: http://repository.uph.edu/id/eprint/43691

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