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)

TRIA AMANDA, NADIA (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, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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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.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	TAQI, MUHAMAD	197412242003121001

Additional Information:

Agresivitas pajak merupakan tindakan yang dilakukan Perusahaan guna meminimalisir beban pajak melalui perencanaan legal (tax avoidance) ataupun illegal (tax evasion) yang merugikan negara sebab dapat mengurangi penerimaan pajak negara. Penelitian ini bertujuan guna mengetahui pengaruh Gender Diversity Dewan, Konsentrasi Kepemilikan, dan Komisaris Independen terhadap Agresivitas pajak dan mengetahui pengaruh Agresivitas Pajak terhadap Nilai Perusahaan. Penelitian ini menggunakan metode purposive sampling dengan menghasilkan 14 perusahan sektor energy yang terdaftar di Bursa Efek Indonesia periode 2018-2023 dan menghasilkan total pengamatan sebanyak 72 data sampel dari 14 perusahaan. Penelitian ini menggunakan data sekunder berupa annual report Perusahaan yang diperoleh melalui www.idx.co.id. Penelitian ini menggunakan metode analisis regresi linier berganda melalui pengolahan SPSS IBM 25. Hasil pengujian hipotesis ditemukan gender diversity dewan dan komisaris independen tidak berpengaruh terhadap agresivitas pajak, konsentrasi kepemilikan berpengaruh positif signifikan terhadap agresivitas pajak, dan agresivitas pajak berpengaruh positif signifikan terhadap nilai Perusahaan. Agresivitas pajak pada penelitian ini menggunakan proksi ETR.

Uncontrolled Keywords:

Board Gender Diversity; Owneship Concentration; Independent Commissioners; Tax Aggressiveness; Firm Value. Gender Diversity Dewan; Konsentrasi Kepemilikan; Komisaris Independen; Agresivitas Pajak; Nilai Perusahaan.

Subjects:

H Social Sciences > HC Economic History and Conditions

Divisions:

05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi
05-Fakultas Ekonomi dan Bisnis

Depositing User:

Nadia Tria Amanda

Date Deposited:

19 Aug 2024 15:00

Last Modified:

05 Sep 2024 12:21

URI:

http://eprints.untirta.ac.id/id/eprint/40945

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