PENGARUH INVENTORY INTENSITY, KONEKSI POLITIK, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP AGRESIVITAS PAJAK

Bunga Pitaloka, . (2021) PENGARUH INVENTORY INTENSITY, KONEKSI POLITIK, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP AGRESIVITAS PAJAK. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

[img] Text
ABSTRAK.pdf

Download (10kB)
[img] Text
AWAL.pdf

Download (687kB)
[img] Text
BAB 1.pdf

Download (148kB)
[img] Text
BAB 2.pdf
Restricted to Repository UPNVJ Only

Download (496kB)
[img] Text
BAB 3.pdf
Restricted to Repository UPNVJ Only

Download (359kB)
[img] Text
BAB 4.pdf
Restricted to Repository UPNVJ Only

Download (440kB)
[img] Text
BAB 5.pdf

Download (116kB)
[img] Text
DAFTAR PUSTAKA.pdf

Download (145kB)
[img] Text
RIWAYAT HIDUP.pdf
Restricted to Repository UPNVJ Only

Download (130kB)
[img] Text
LAMPIRAN.pdf
Restricted to Repository UPNVJ Only

Download (4MB)
[img] Text
ARTIKEL KI.pdf
Restricted to Repository UPNVJ Only

Download (238kB)

Abstract

This study aims to investigate the effect of inventory intensity, political connection, and institutional ownership towards tax aggressiveness. Tax aggressiveness as dependent variable is measured by Book Tax Difference (BTD). The sampling technique used in this research is purposive sampling in mining companies listed on the Indonesian Stock Exchange in 2017-2019. The number of samples in this study were 126 data consisting of 42 companies that met the criteria. The hypotheses were tested using multiple regression analysis. The result of this study indicate that political connection board of directors had a negative and significant effect on tax aggressiveness, while inventory intensity, political connection board of commissioners, and institutional ownership have no significant effect on tax aggressiveness.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 1710112180] [Pembimbing: Masripah] [Penguji 1: Panubut Simorangkir] [Penguji 2: Retna Sari]
Uncontrolled Keywords: Inventory Intensity; Political Connection; Institutional Ownership; Tax Aggressiveness
Subjects: H Social Sciences > HC Economic History and Conditions
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Bunga Pitaloka
Date Deposited: 22 Dec 2021 01:08
Last Modified: 22 Dec 2021 01:08
URI: http://repository.upnvj.ac.id/id/eprint/13100

Actions (login required)

View Item View Item