PENGARUH PROPORSI KOMISARIS INDEPENDEN, KOMITE REMUNERASI, KUALITAS AUDIT DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK

Maretha, Cindy (2019) PENGARUH PROPORSI KOMISARIS INDEPENDEN, KOMITE REMUNERASI, KUALITAS AUDIT DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to examine whether the Proposition of Independent Commissioners, Remuneration Committee, Audit Quality, and Company Size affect tax aggressiveness. Populations in this study are manufacturing sector companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling technique used was purposive sampling. The test used is multiple linear regressions. This study uses SPSS software version 21. The results of this study produce conclusion, first, the proportion of indepent commissioners has no effect on tax aggressiveness. Second, the remuneration committee has no effect on tax aggressiveness. Third, audit quality has no effect on tax aggressiveness. Fourth, company size has no effect on tax aggressiveness. Keywords: Proportion of Independent Commissioners, Remuneration Committee, Audit Quality, Company Size, Tax Aggressiveness

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Proportion of Independent Commissioners ; Remuneration Committee ; Audit Quality ; Company Size ; Tax Aggressiveness
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Chatarine Desi Kurniawati
Date Deposited: 13 Jun 2022 04:25
Last Modified: 13 Jun 2022 04:25
URI: http://eprints.ukmc.ac.id/id/eprint/8048

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