PENGARUH FINANCIAL DISTRESS, BOARD GENDER DIVERSITY, DAN PROFIL CEO TERHADAP AGRESIVITAS PAJAK

Maharani Yasniar, . (2024) PENGARUH FINANCIAL DISTRESS, BOARD GENDER DIVERSITY, DAN PROFIL CEO TERHADAP AGRESIVITAS PAJAK. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research is a quantitative study that aims to determine the effect of financial distress, board gender diversity, and CEO profile on tax aggressiveness. This research uses secondary data in the form of financial report and annual report of energy sector companies listed on the Indonesia Stock Exchange for the period 2019-2023. A total of 110 observation data was collected from 22 sample companies. Hypotesis testing uses panel data regression analysis with the help of STATA software at a significant level of 5%. The results of tests indicate that (1) financial distress has a negative effect on tax aggressiveness, (2) board gender diversity has a positive effect on tax aggressiveness, (3) CEO education has no effect on tax aggressiveness, and (4) CEO generation has no effect on tax aggressiveness.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 2110112096] [Pembimbing: Ferry Irawan] [Penguji 1: Suparna Wijaya] [Penguji 2: Rahmasari Fahria]
Uncontrolled Keywords: Financial distress, board gender diversity, CEO education, CEO generation, and tax aggressiveness
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: MAHARANI YASNIAR
Date Deposited: 12 Feb 2025 04:36
Last Modified: 12 Feb 2025 04:36
URI: http://repository.upnvj.ac.id/id/eprint/35132

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