PENGARUH KEBERADAAN WANITA PADA DEWAN KOMISARIS DAN DEWAN DIREKSI SERTA KUALITAS AUDITOR ESKTERNAL TERHADAP AGRESIVITAS PAJAK: STUDI PADA PERIODE COVID DAN NON-COVID

Gokasina, Callista Putri (2023) PENGARUH KEBERADAAN WANITA PADA DEWAN KOMISARIS DAN DEWAN DIREKSI SERTA KUALITAS AUDITOR ESKTERNAL TERHADAP AGRESIVITAS PAJAK: STUDI PADA PERIODE COVID DAN NON-COVID. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk melihat bagaimana Pengaruh Keberadaan Wanita Pada Dewan Komisaris dan Dewan Direksi Serta Kualitas Auditor Eksternal Terhadap Agresivitas Pajak. Penelitian ini menggunakan sampel perusahaan sebanyak 50 yang terdaftar dalam Bursa Efek Indonesia dengan rentang tahun 2017-2022. Pengujian dalam penelitian ini menggunakan metode regresi linear berganda dan menggunakan pengolahan aplikasi STATA Ver 17. Dalam penelitian ini dapat diambil kesimpulan bahwa (1) Keberadaan Wanita Pada Dewan Komisaris tidak memiliki pengaruh signifikan terhadap Agresivitas Pajak. (2) Keberadaan Wanita Pada Dewan Direksi tidak memiliki pengaruh signifikan terhadap Agresivitas Pajak (3) Kualitas Auditor Eksternal berpengaruh signifikan terhadap Agresivitas Pajak (4) Covid-19 tidak memiliki peranan dalam hubungan Keberadaan Wanita Pada Dewan Komisaris terhadap Agresivitas Pajak (5) Covid19 tidak memiliki peranan dalam hubungan Keberadaan Wanita Pada Dewan Direksi terhadap Agresivitas Pajak (6) Covid-19 tidak memiliki peranan dalam hubungan Kualitas Auditor Eksternal terhadap Agresivitas Pajak./This study aims to see how the Effect of the Presence of Women on the Board of Commissioners and the Board of Directors and the Quality of External Auditors on Tax Aggressiveness. This study uses a sample of 50 companies listed on the Indonesia Stock Exchange with a range of years 2017-2022. The tests in this study used multiple linear regression methods and used STATA Ver 17 application processing. In this study, it can be concluded that (1) The Presence of Women on the Board of Commissioners has no significant effect on Tax Aggressiveness. (2) The Presence of Women on the Board of Directors has no significant effect on Tax Aggressiveness (3) External Auditor Quality has an influence on Tax Aggressiveness (4) Covid-19 has no role in the relationship of the Presence of Women on the Board of Commissioners on Tax Aggressiveness (5) Covid-19 has no role in the relationship of the Presence of Women on the Board of Directors on Tax Aggressiveness (6) Covid-19 has no role in the relationship of External Auditor Quality on Tax Aggressiveness.

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