AMANDA, NADIA TRIA (2024) PENGARUH GENDER DIVERSITY DEWAN, KONSENTRASI KEPEMILIKAN, DAN KOMISARIS INDEPENDEN TERHADAP AGRESIVITAS PAJAK SERTA DAMPAKNYA TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Energy yang Terdaftar di Bursa Efek Indonesia 2018-2023). S1 thesis, UNTIRTA.

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Abstract

ABSTRACT Tax aggressiveness is an action taken by the company to minimize the tax burden through legal (tax avoidance) or illegal (tax evasion) planning which is detrimental to the state because it can reduce state tax revenues. This research aims to determine the effect of Board Gender Diversity, Ownership Concentration, Independent Commissioners on Tax Aggressiveness and determine the effect of Tax Aggressiveness on Firm Value. This research uses the purposive sampling method, resulting in 14 energy sector companies listed on the Indonesia Stock Exchange for the period 2018-2023, and yielding a total of 72 sample data observations from these 14 companies. This study employs secondary data in the form of annual reports obtained from www.idx.co.id. The research uses multiple linear regression analysis methods processed through SPSS IBM 25. Hypothesis testing results indicate that gender diversity on the board of directors and independent commissioners has no effect on tax aggressiveness, ownership concentration has a significant positive on tax aggressiveness, and tax aggressiveness has a significant positive effect on company value. Tax aggressiveness in this study uses the ETR proxy. Keywords: Board Gender Diversity; Owneship Concentration; Independent Commissioners; Tax Aggressiveness; Firm Value.

Item Type:	Thesis (S1)
Contributors:	Contribution Contributors NIP/NIM Thesis advisor TAQI, MUHAMAD 197412242003121001
Subjects:	H Social Sciences > HC Economic History and Conditions
Divisions:	05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi
Depositing User:	Nadia Tria Amanda
Date Deposited:	19 Aug 2024 15:00
Last Modified:	19 Aug 2024 15:00
URI:	http://eprints.untirta.ac.id/id/eprint/40945

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