PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL DAN KEBERAGAMAN GENDER DEWAN DIREKSI TERHADAP AGRESIVITAS PAJAK (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PROPERTY, REAL ESTATE DAN KONSTRUKSI BANGUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021)

MAHARANI, REFINE IHZA and Aspahani, Aspahani and Novriansa, Agil (2023) PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL DAN KEBERAGAMAN GENDER DEWAN DIREKSI TERHADAP AGRESIVITAS PAJAK (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PROPERTY, REAL ESTATE DAN KONSTRUKSI BANGUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to empirically examine the relationship between managerial ownership, institutional ownership and gender diversity of the board of directors on tax aggressiveness. The population used in this study were property, real estate and building construction sector companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2021 period. There are 110 samples obtained using purposive sampling technique. The data analysis technique used is panel data regression analysis using Eviews 12 software. The results of this study indicate that manager ownership has a positive effect on tax aggressiveness, institutional ownership has a negative effect on tax aggressiveness and gender diversity of the board of directors has a negative effect on tax aggressiveness.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Agresivitas Pajak, Kepemilikan Manajerial, Kepemilikan Institusional, Keberagaman Gender Dewan Direksi
Subjects:	A General Works > AS Academies and learned societies (General) > AS1-945 Academies and learned societies
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 29039 not found.
Date Deposited:	04 Apr 2023 04:20
Last Modified:	04 Apr 2023 04:20
URI:	http://repository.unsri.ac.id/id/eprint/92844

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