Rizki Anggi Aftriana Delly, . (2023) PENGARUH KEPEMILIKAN ASING DAN RISIKO PERUSAHAAN TERHADAP TINDAKAN PAJAK AGRESIF DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This research aims to determine the influence of foreign ownership and company risk on aggressive tax actions with independent commissioners as moderators. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The sample obtained in this research was 87 manufacturing companies selected using purposive sampling. This research uses quantitative methods using panel data. Data analysis techniques for conducting this research use descriptive statistical tests, normality tests, regression model selection tests, classical assumption tests, hypothesis tests, and multiple linear regression tests. The research results showed that (1) foreign ownership has a negative influence on aggressive tax actions, (2) company risk does not have a significant influence on aggressive tax actions, (3) independent commissioners cannot moderate the relationship between foreign ownership and aggressive tax actions, (4) Independent commissioners cannot moderate the relationship between corporate risk and aggressive tax actions.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 2010112187] [Pembimbing: Masripah] [Penguji 1: Munasiron Miftah] [Penguji 2: Shinta Widyastuti] |
| Uncontrolled Keywords: | Foreign Ownership, Company Risk, Independent Commissioner, Aggressive Tax Action |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Rizki Anggi Aftriana Delly |
| Date Deposited: | 21 Mar 2024 01:23 |
| Last Modified: | 21 Mar 2024 01:23 |
| URI: | http://repository.upnvj.ac.id/id/eprint/27901 |
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