PENGARUH MEKANISME PENGAWASAN STAKEHOLDER TERHADAP TINDAKAN AGRESIVITAS PAJAK

ARIYANI, Noor Faizah and HARTO, Puji (2014) PENGARUH MEKANISME PENGAWASAN STAKEHOLDER TERHADAP TINDAKAN AGRESIVITAS PAJAK. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

[img]
Preview
PDF - Published Version
881Kb

Abstract

This study aims to examine the influence of stakeholder’s oversight mechanism consisting of: board of commissioner meeting frequency, audit committee independence, audit committee competency, audit committee meeting frequency, auditor specialization in industry, audit tenure, leverage and litigation concentration on tax aggressiveness which measured by cash effective tax rate (CETR). The population of this research are listed manufactured companies in Indonesian Stock Exchange (IDX) in the year 2010-2013. This research sample is selected by using purposive sampling method. Based on purposive sampling method, there are 120 companies fulfilling the criterions.This research used multiple linear regression analysis. The result of this research indicates that audit committee competencyand auditor specialization in industry have a negative and significant effect to tax aggressiveness. Audit tenure have a positive and significant effect to tax aggressiveness. While other variables do not have significant effect totax aggressiveness

Item Type:Thesis (Undergraduate)
Additional Information:stakeholder’s oversight, board of commissioner, audit committee, auditor, leverage, litigation,tax aggressiveness
Uncontrolled Keywords:stakeholder’s oversight, board of commissioner, audit committee, auditor, leverage, litigation,tax aggressiveness
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:45123
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:03 Feb 2015 11:35
Last Modified:03 Feb 2015 11:35

Repository Staff Only: item control page