PENGARUH PENGENDALIAN INTERNAL, KUALITAS AUDITOR, INDEPENDENSI KOMITE AUDIT, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK (Studi Empiris Perusahaan Manufaktur yang terdaftar di BEI periode 2011-2014)

PINANDHITO, Alvin Kautsar and JULIARTO, Agung (2016) PENGARUH PENGENDALIAN INTERNAL, KUALITAS AUDITOR, INDEPENDENSI KOMITE AUDIT, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK (Studi Empiris Perusahaan Manufaktur yang terdaftar di BEI periode 2011-2014). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

The objective of this research is to analyze the influence of internal control, auditor quality, audit committee independence, firm size, and leverage. Measurement of tax aggresiveness utilizes book tax difference (BTD). This research refers to research conducted by Lanis and Richardson (2013) with some modification. Population of this research were manufacturing companies that listed in Indonesian Stock Exchange (IDX) during 2011-2014. Data were collected by using purposive sampling method. A total data of 230 observations were analyzed. Multiple linear regression analysis was used as a main analysis tool. The results of this research show that only auditor quality significantly influences the level of Tax Aggresiveness. Whereas, internal control, audit committee independence, firm size, and leverage have no significant effects on the level of Tax Aggresiveness.

Item Type:Thesis (Undergraduate)
Additional Information:Tax Aggresiveness, internal control, auditor quality, audit committee independence, firm size, leverage
Uncontrolled Keywords:Tax Aggresiveness, internal control, auditor quality, audit committee independence, firm size, leverage
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:49969
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:07 Sep 2016 09:52
Last Modified:07 Sep 2016 09:52

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