PERAN STRUKTUR DEWAN KOMISARIS DAN KEPEMILIKAN SAHAM DALAM MEMODERASI HUBUNGAN ANTARA ACCOUNTING IRREGULARITIES DAN AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar dalam Bursa Efek Indonesia (BEI) tahun 2017)

NABILA, Sarah and CHARIRI, Anis (2019) PERAN STRUKTUR DEWAN KOMISARIS DAN KEPEMILIKAN SAHAM DALAM MEMODERASI HUBUNGAN ANTARA ACCOUNTING IRREGULARITIES DAN AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar dalam Bursa Efek Indonesia (BEI) tahun 2017). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This research aims to analyze the factors of tax aggressiveness’ behavior in the enterprise. Tax aggressiveness is conducting with accounting irregularities, because there are conflict of interest between the owner of company and management, also manager have an opportunity to manipulating financial statement. So, every companies need some corporate governance, such as the structure of board of commissioner and share ownership. The population of this research is manufacturing companies listed on the Indoensia Stock Exchange (IDX) in 2017. This research used 96 sample company with a certain criteria. The main measurement that had been used for this study was Beneish M-Score and Effective Tax Rates (ETR). The result of this research is accounting irregularities have a positive influence on tax aggressiveness. Meanwhile, for moderating variabel, the structure of board of commissioner and share ownership are not significant, so both of them have not relationship between accounting irregularities and tax aggressiveness.

Item Type:Thesis (Undergraduate)
Additional Information:tax aggressiveness, accounting irregularities, corporate governance, commissioner structure, share ownership.
Uncontrolled Keywords:tax aggressiveness, accounting irregularities, corporate governance, commissioner structure, share ownership.
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:73315
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:17 Jun 2019 10:02
Last Modified:17 Jun 2019 10:02

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