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.
Item Type: | Thesis (Bachelor) |
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Creators: | Creators NIM Email ORCID Gokasina, Callista Putri NIM01017210073 Callistaputrigokasina@gmail.com UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Sambuaga, Elfina Astrella NIDN0310098803 elfina.sambuaga@uph.edu |
Uncontrolled Keywords: | agresivitas pajak; keberadaan wanita pada dewan komisaris; keberadaan wanita pada dewan direksi; kualitas auditor eksternal; dan 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: | CALLISTA PUTRI GOKASINA |
Date Deposited: | 05 Mar 2024 07:03 |
Last Modified: | 05 Mar 2024 07:05 |
URI: | http://repository.uph.edu/id/eprint/62663 |