PENGARUH THIN CAPITALIZATION, EXECUTIVE CHARACTERISTICS, DAN SUSTAINABILITY REPORT TERHADAP TAX AGGRESSIVENESS

Pricha Mutiara Zahra Prassanti, . (2024) PENGARUH THIN CAPITALIZATION, EXECUTIVE CHARACTERISTICS, DAN SUSTAINABILITY REPORT TERHADAP TAX AGGRESSIVENESS. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

During the 2023 election, there was an issue to increase Indonesia's tax ratio to 23%. However, based on OECD data, Indonesia's tax ratio ranges from 10% - 12%, which is still below the IMF standard. Based on OECD data, most of Indonesia's tax revenue comes from taxes paid by companies. However, there are still companies that avoid paying taxes, one of which is mining sector companies. Therefore, the aim is to analyze the effect of thin capitalization, executive characteristics, and sustainability reports on tax aggressiveness. This study focuses on mining sector companies listed on the IDX during the 2019 - 2023 period, with a sample size of 43 companies. Quantitative is a method used with its analysis including panel data model tests, classical assumptions, hypothesis tests, and regression tests with a 5% significance level. The conclusion is that thin capitalization has a negative effect on tax aggressiveness, and executive characteristics and sustainability reports on tax aggressiveness have no effect on it.

Item Type:	Thesis (Skripsi)
Additional Information:	[No. Panggil: 2110112052] [Pembimbing: Dianwicaksih Arieftiara] [Penguji 1: Suparna Wijaya] [Penguji 2: Ekawati Jati Wibawaningsih]
Uncontrolled Keywords:	Tax Aggressiveness, Thin Capitalization, Executive Characteristics, Sustainability Report.
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User:	PRICHA MUTIARA ZAHRA PRASSANTI
Date Deposited:	21 Feb 2025 06:38
Last Modified:	21 Feb 2025 06:38
URI:	http://repository.upnvj.ac.id/id/eprint/34569

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