Rahma Yohanna, . (2026) PENGARUH CORPORATE GOVERNANCE TERHADAP TAX AGGRESSIVENESS DENGAN AUDIT QUALITY SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study intends to analyze the influence of corporate governance mechanisms, including board gender diversity, audit committee, and managerial ownership, on tax aggressiveness, and to examine the moderating role of audit qualit. This study employs a quantitative approach using secondary data from annual reports and financial statements of manufacturing companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The researcher determines the sample using a purposive sampling technique and obtains 66 companies with 330 panel data observations. Moderated Regression Analysis (MRA) is used in the study's panel data regression analysis. The results show that audit committee and managerial ownership have a significant negative effect on tax aggressiveness, while board gender diversity shows no significant effect. Audit quality strengthens the negative effect of managerial ownership on tax aggressiveness,but does not moderate the effect of either board gender diversity or audit committee. These findings indicate that a larger audit committee and managerial share ownership are effective in suppressing tax aggressiveness, and audit quality only strengthens the effectiveness of managerial ownership. The implication of this research is that strengthening the audit committee function and providing share-based incentives to management are important strategies in improving corporate tax compliance.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil: 2210112221] [Pembimbing: Ferry Irawan] [Penguji 1: Yongky Rangga Yuda Nugraha] [Ketua Penguji: Suparna Wijaya] |
| Uncontrolled Keywords: | Tax Aggressiveness, Board Gender Diversity, Audit Committee, Managerial Ownership, Audit Quality |
| 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: | RAHMA YOHANNA |
| Date Deposited: | 06 Sep 2026 18:06 |
| Last Modified: | 06 Sep 2026 18:06 |
| URI: | http://repository.upnvj.ac.id/id/eprint/51221 |
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