Pengaruh Kepemilikan Institusional Terhadap Agresivitas Pajak Dimoderasi Direktur Perempuan (Studi Kasus Pada Perusahaan yang Terdaftar di BEI 2018-2022).

Fatmala, Fenti (2024) Pengaruh Kepemilikan Institusional Terhadap Agresivitas Pajak Dimoderasi Direktur Perempuan (Studi Kasus Pada Perusahaan yang Terdaftar di BEI 2018-2022). S1 thesis, Universitas PGRI Madiun.

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Abstract

The phenomenon of tax avoidance in Indonesia, based on the Tax Justice Network report in 2020, estimates that losses experienced by Indonesia amounted to US$ 4.78 billion, which is equivalent to IDR 67.6 trillion at the rupiah exchange rate of IDR 14,149 per US dollar. Institutional share ownership is considered capable of reducing tax aggressiveness, but several studies show the opposite. If there are differences in results from previous research, it is possible that there are other contextual variables that moderate it. In this research, female directors in companies are the moderating variable. This research aims to provide empirical evidence of the influence of institutional ownership on tax aggressiveness, as well as to prove the moderating effect of female directors. The research method used is a quantitative method with data sources from annual reports and financial reports. The research sample is companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The population of this study was 718 companies with a total sample data of 110 companies that met the sampling criteria using a purposive sampling technique. Based on the research results, it shows that institutional ownership has a negative effect on tax aggressiveness, and female directors are able to moderate the effect of institutional ownership on tax aggressiveness.

Item Type:	Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci:	Tax aggressiveness; institutional ownership; female directors
Subjects:	A Social Sciences > HB Economic Theory A Social Sciences > HJ Public Finance A Social Sciences > HN Social history and conditions. Social problems. Social reform
Divisions:	Fakultas Keguruan dan Ilmu Pendidikan > Pendidikan Akuntansi
Depositing User:	FENTI FATMALA FENTI
Date Deposited:	13 Aug 2024 02:05
Last Modified:	13 Aug 2024 02:05
URI:	http://eprint.unipma.ac.id/id/eprint/932

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• Pengaruh Kepemilikan Institusional Terhadap Agresivitas Pajak Dimoderasi Direktur Perempuan (Studi Kasus Pada Perusahaan yang Terdaftar di BEI 2018-2022). (deposited 13 Aug 2024 02:05) [Currently Displayed]

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