Pengaruh kualitas audit terhadap agresivitas pajak pada periode sebelum dan periode covid-19

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)
Creators:
Creators
NIM
Email
ORCID
Yosa Riza, Muhammad
NIM01017190031
yosariza28@gmail.com
UNSPECIFIED
Contributors:
Contribution
Contributors
NIDN/NIDK
Email
Thesis advisor
Herusetya, Antonius
NIDN0303086001
antonius.herusetya@uph.edu
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
Divisions: University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting
Current > Faculty/School - UPH Karawaci > Business School > Accounting
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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