Pengaruh Karakteristik Auditor Terhadap Agresivitas Pajak

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

[img] Text (Title)
Title.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (1MB)
[img]
Preview
Text (Abstract)
Abstract.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (370kB) | Preview
[img]
Preview
Text (ToC)
ToC.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (513kB) | Preview
[img]
Preview
Text (Chapter1)
Chapter1.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (505kB) | Preview
[img] Text (Chapter2)
Chapter2.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (676kB)
[img] Text (Chapter3)
Chapter3.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (925kB)
[img] Text (Chapter4)
Chapter4.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (637kB)
[img] Text (Chapter5)
Chapter5.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (497kB)
[img]
Preview
Text (Bibliography)
Bibliograpy.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (475kB) | Preview
[img] Text (Appendices)
Appendices.pdf
Restricted to Repository staff only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (661kB)

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, AntoniusNIDN0303086001antonius.herusetya@uph.edu
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: 11 Jan 2024 00:27
URI: http://repository.uph.edu/id/eprint/43691

Actions (login required)

View Item View Item