PENGARUH KEPEMILIKAN MANAJERIAL, KOMISARIS INDEPENDEN DAN MANAJEMEN LABA TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013 - 2016

INDAH, NIRMALA (2018) PENGARUH KEPEMILIKAN MANAJERIAL, KOMISARIS INDEPENDEN DAN MANAJEMEN LABA TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013 - 2016. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

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Abstract

Penelitian ini bertujuan untuk menguji apakah Kepemilikan Manajerial, Komisaris Independen dan Manajemen Laba berpengaruh signifikan terhadap Agresivitas Pajak pada perusahaan property dan real estate yang di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan strategi penelitian asosiatif pendekatan kuantitatif yang diukur menggunakan metoda berbasis linier berganda dengan SPSS 20. Populasi dari penelitian ini adalah perusahaan property dan real estate yang di Bursa Efek Indonesia (BEI) tahun 2013 sampai 2016. Sampel ditentukan berdasarkan metode purpose sampling, dengan jumlah sebanyak 29 perusahaan property dan real estate. Data yang digunakan dalam penelitian ini berupa data sekunder. Teknis pengumpulan data menggunakan metode dokumentasi melalui situs resmi IDX: www.idx.co.id dan www.sahamok.com, pengujian hipotesis menggunakan uji t. Hasil penelitian membuktikan bahwa (1) kepemilikan manajerial tidak berpengaruh terhadap agresivitas pajak pada perusahaan property dan real estate yang terdaftar di BEI periode 2013-2016. (2) komisaris independen berpengaruh terhadap agresivitas pajak pada perusahaan property dan real estate yang terdaftar di BEI periode 2013-2016. (3) manajemen laba berpengaruh terhadap agresivitas pajak pada perusahaan property dan real estate yang terdaftar di BEI periode 2013-2016. Kata Kunci : Kepemilikan Manajerial, Komisaris Independen, Manajemen Laba dan Agresivitas Pajak. This study aims to examine whether Managerial Ownership, Independent Commissioner and Earnings Management significantly affect the tax aggressiveness of property and real estate companies in Indonesia Stock Exchange (IDX). This research uses the associative strategy, which is measured using multiple liniear regression bassed method use SPSS 20. The population of this research is property and real estate company in Indonesia Stock Exchange (BEI) in 2013 until 2016. The sample is determined by purposive sampling method, with the amount of 29 property and real estate companies. The data used in this research is secondary data. Technical data collection using documentation method through IDX official website: www.idx.co.id and www.sahamok.com, hypothesis testing using t test. The result of the research proves that (1) managerial ownership has no effect to tax aggressiveness on property and real estate companies listed in Indonesia Stock Exchange period 2013-2016 period. (2) independent commissioners have a effect on tax aggressiveness on property and real estate companies listed on the Indonesia Stock Exchange period 2013-2016 period. (3) earnings management has a effect on tax aggressiveness on property and real estate companies listed in BEI period 2013-2016. Keywords: Managerial Ownership, Independent Commissioner, Earning of Management and Tax Aggressiveness.

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorSulistyowati, SulistyowatiUNSPECIFIEDUNSPECIFIED
Subjects: Akuntansi > Akuntansi Manajemen
Divisions: S1 Akuntansi
Depositing User: Ridho Adi Nugroho
Date Deposited: 18 May 2022 09:48
Last Modified: 18 May 2022 09:48
URI: http://repository.stei.ac.id/id/eprint/7592

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