PENGARUH MANAJEMEN LABA, KEPEMILIKAN MANAJERIAL DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2024)

SOROSO, WINDY HARTI and Kusumawardani, Media (2025) PENGARUH MANAJEMEN LABA, KEPEMILIKAN MANAJERIAL DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2024). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of earnings management, managerial ownership and profitability on tax aggressiveness with independent commissioners as moderating variables. The type of data used is secondary data obtained from the Indonesia Stock Exchange (IDX). The population of this study is energy sector companies for the period 2021-2024, and the sampling technique uses purposive sampling technique. The amount of data obtained was 96 data. The data analysis technique used in this research is Moderated Regression Analysis (MRA) using SPSS-24 software. The results showed that earnings management and managerial ownership had no effect on tax aggressiveness. Profitability has a positive effect on tax aggressiveness. Independent commissioners can moderate the relationship between earnings management and tax aggressiveness. independent commissioners are unable to moderate the relationship between managerial ownership and profitability on tax aggressiveness.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Manajemen Laba, Kepemilikan Manajerial, Profitabilitas, Agresivitas Pajak, Komisaris Independen
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Windy Harti Soroso
Date Deposited:	08 Aug 2025 02:42
Last Modified:	08 Aug 2025 02:42
URI:	http://repository.unsri.ac.id/id/eprint/182519

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