Yosa Riza, Muhammad (2022) Pengaruh kualitas audit terhadap agresivitas pajak pada periode sebelum dan periode covid-19. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Penelitian ini memiliki tujuan untuk mengetahui dan menguji pengaruh kualitas audit terhadap agresivitas pajak dengan Covid-19 sebagai variabel moderasi. Kualitas audit diukur dengan ukuran KAP dan audit tenure. Pada penelitian ini menggunakan sumber data sekunder dari perusahaan yang terdaftar di Bursa Efek Indonesia dengan total 216 observasi yang telah sesuai kriteria yang digunakan dengan menggunakan teknik purposive sampling dari perusahaan pada industri manufaktur di Indonesia periode 2017-2020. Hasil penelitian menunjukkan bahwa kualitas audit melalui ukuran KAP dan audit tenure tidak memengaruhi agresivitas pajak. Penelitian ini menunjukkan juga bahwa Covid-19 sebagai variabel moderasi tidak memengaruhi kualitas audit terhadap agresivitas pajak/ This study aims to define and analyze affect audit quality on tax aggressiveness that moderate by Covid-19. Audit quality is measured by the size of accounting firm and audit tenure. This study uses secondary data sources from Bursa Efek Indonesia with 216 observations fit with the criteria using purposive sampling techniques from manufacture sectors in Indonesia in the period 2017-2020. The results indicate that audit quality through the size of KAP and audit tenure doesn’t affect the tax aggressiveness. This study also shows that Covid-19 as a moderating variable doesn’t affect the audit quality on tax aggressiveness.
| Item Type: | Thesis (Bachelor) | ||||||||
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| Uncontrolled Keywords: | kualitas audit;ukuran KAP;audit tenure;agresivitas pajak;Covid-19 | ||||||||
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting Current > Faculty/School - UPH Karawaci > Business School > Accounting |
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| Depositing User: | Muhammad Yosa Riza | ||||||||
| Date Deposited: | 25 Jul 2022 04:42 | ||||||||
| Last Modified: | 25 Jul 2022 04:42 | ||||||||
| URI: | http://repository.uph.edu/id/eprint/48981 |
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