PENGARUH KUALITAS AUDIT, KOMISARIS INDEPENDEN, INTENSITAS MODAL TERHADAP AGRESIVITAS PAJAK

BAGUS, YOHANES SAPTO (2023) PENGARUH KUALITAS AUDIT, KOMISARIS INDEPENDEN, INTENSITAS MODAL TERHADAP AGRESIVITAS PAJAK. Undergraduate thesis, Universitas Katolik Darma Cendika Fakultas Ekonomi.

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Abstract

Indonesia requires paying taxes, most developing countries with high population levels in the world. Based on tax revenue realization data published by the Directorate General of Taxes and the Ministry of Finance during 2016 to 2020, tax revenue achievements have never met the target. The phenomenon of tax aggressiveness in the management of mining company PT Adaro Energy Tbk (ADRO) revised the allocation of capital expenditure (CAPEX) funds in 2020 to US$ 200 million-US$ 250 million which was initially budgeted at US$ 300 million -US$ 400 million. This study uses a quantitative research approach with a descriptive method because researchers use statistical analysis. The sampling technique used by researchers in taking samples is purpose sampling. In this study, the object used by researchers is a food and beverage sub-sector manufacturing company on the IDX for the 2020-2021 period. Based on the results of the normality test, it is stated that the data in this study is normally distributed and meets the assumptions of the normality test. In the multicollinearity test, it was found that the tolerance value of all variables was more than 0.1 and the value of VIF < 10, so it can be concluded that the data of this study between independent variables did not occur multicollinearity. In the durbin-watson test decision-making autocorrelation test, it can be concluded that there is no auto correlation in the regression model. In the heteroscedasticity test, it can be concluded that heteroscedasticity does not occur in the regression model in this study so that the regression model can be used in the next stage of analysis. In linear regression, the regression model is obtained as follows: Y = -1.482 + 0.689 X1 + 0.015 X2 + 0.624 X3. Based on the results of the F test, it can be seen that the sigifikansi value is 0.001. The significance value is < 0.05 so that it can be concluded that the F test is significant, which means that the hypothesis in this study is accepted. The result of the coefficient determination test (R2) is 0.264 which means that the independent variable is able to explain and influence the dependent variable by 26.4%. In the results of the t test, it was found that audit quality and capital intensity had a significant effect on tax aggressiveness in food and beverage companies listed on the Indonesia Stock Exchange in 2020-2021, while independent commissioners did not have a significant effect on tax aggressiveness.

Item Type:	Thesis (Undergraduate)
Contributors:	Contribution Contributors NIDN/NIDK Email Thesis advisor YUNIARSIH, NIA NIDN0704068603 nia.yuniarsih@ukdc.ac.id
Uncontrolled Keywords:	Audit Quality, Independent Commissioner, Capital intensity, tax aggressiveness.
Subjects:	H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi > Prodi Akuntansi
Depositing User:	Gaudens Dillalino
Date Deposited:	22 Aug 2024 07:10
Last Modified:	22 Aug 2024 07:13
URI:	http://repositori.ukdc.ac.id/id/eprint/1519

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