PENGARUH KARAKTERISTIK EKSEKUTIF, KONEKSI POLITIK, DAN TATA KELOLA PERUSAHAAN TERHADAP AGRESIVITAS PAJAK (STUDI PADA PERUSAHAAN BUMN TAHUN 2015-2017)

AULIA, NUR CAHYANI and Fuadah, Luk Luk and Rahmawati, Meita (2019) PENGARUH KARAKTERISTIK EKSEKUTIF, KONEKSI POLITIK, DAN TATA KELOLA PERUSAHAAN TERHADAP AGRESIVITAS PAJAK (STUDI PADA PERUSAHAAN BUMN TAHUN 2015-2017). Undergraduate thesis, Sriwijaya University.

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Abstract

The biggest income of a country comes from the taxation sector. The company makes a significant contribution to the country, both BUMN companies and private companies. This study aims to examine the effect of executive character, political connection, and corporate governance on tax aggressiveness. The independent variables used in this study are executive character, political connection, corporate governance that is proxied with independent commissioners, audit committees, and institutional ownership. The dependent variable used in this study is tax aggressiveness that is proxied by Effective Tax Rate (ETR). This study also assisted by control variable, which are leverage and company size. The population of this study is non financial and non insurance BUMN Companies during 2015-2017 that listed at Ministry of BUMN website. The results of this study indicate that audit committees and political connection have a particial significant effect on tax aggressiveness. While executive character, independent commissioners and institutional ownership do not have the effect on the tax aggressiveness. Keywords: tax, tax aggresiveness, dan BUMN Companies.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: pajak, agresivitas pajak, perusahaan BUMN
Subjects: H Social Sciences > HJ Public Finance > HJ2240-5908 Revenue. Taxation. Internal revenue
H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity
Divisions: Faculty of Economics > 62201-Accounting (S1)
Depositing User: Nur Cahyani Aulia
Date Deposited: 16 Dec 2019 06:28
Last Modified: 16 Dec 2019 06:28
URI: http://repository.unsri.ac.id/id/eprint/21250

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