Artikel Ilmiah : C1C010042 a.n. LINDA KUSUMA WARDANI
| NIM | C1C010042 |
|---|---|
| Namamhs | LINDA KUSUMA WARDANI |
| Judul Artikel | PENGARUH KARAKTERISTIK KEPEMILIKAN, CORPORATE GOVERNANCE DAN HUBUNGAN POLITIK TERHADAP TINDAKAN PAJAK AGRESIF |
| Abstrak (Bhs. Indonesia) | Penelitian ini bertujuan untuk menganalisis pengaruh karakteristik kepemilikan, corporate governance dan hubungan politik terhadap tindakan agresif. Hipotesis dalam penelitian ini adalah (1) karakteristik kepemilikan, corporate governance dan hubungan politik berpengaruh secara simultan terhadap tindakan pajak agresif, (2) karakteristik kepemilikan berpengaruh positif terhadap tindakan pajak agresif, (3) corporate governance berpengaruh negatif terhadap tindakan pajak agresif, (4) hubungan politik berpengaruh positif terhadap tindakan pajak agresif. Populasi pada penelitian ini adalah seluruh perusahaan yang terdaftar di BEI tahun 2010 – 2012. Sampel penelitian ini adalah 42 perusahaan dengan total observasi 126 firm-years. Metode pengambilan sampel yang digunakan adalah metode purposive sampling. Metode analisis regresi data yang digunakan adalah metode analisis regresi data panel Fixed Effect. Hasil penelitian ini menunjukkan bahwa karakteristik kepemilikan berpengaruh positif dan signifikan terhadap tindakan pajak agresif. Sedangkan corporate governance dan hubungan politik tidak terbukti memiliki pengaruh signifikan terhadap tindakan pajak agresif. Kata kunci : karakteristik kepemilikan, corporate governance, hubungan politik, tindakan pajak agresif. |
| Abtrak (Bhs. Inggris) | This study analyzes the effect of ownership characteristics, corporate governance and political connection to tax aggressiveness. The hypotesis (1) ownership characteristics, corporate governance and political connection influence simultaneously to tax aggressiveness (2) ownership characteristics affects positively to tax aggressiveness (3) corporate governance affects negatively to tax aggressiveness (4) political connection affects positively to tax aggressiveness. The population of this study were companies that listed in the Indonesian Stock Exchange for the years 2010 – 2012. The final sample of this study were 126 companies for three years period of observation. Data were collected using purposive sampling method and analyzed using Fixed Effect regression method. The result show that there is possitive effect of ownership characteristics on tax aggressiveness. Corporate governance was not shown to affect tax aggressiveness, neither political connection. Political connection was not proven to affect the tax aggressiveness. Keywords : ownership characteristics, corporate governance, political connection, tax aggressiveness |
| Kata kunci | ownership characteristics, corporate governance, political connection, tax aggressiveness |
| Pembimbing 1 | Drs. Agus Fathurrokhman, M.M, Ak. |
| Pembimbing 2 | Drs. Sukirman, M.Si, Ak. |
| Pembimbing 3 | |
| Tahun | 2014 |
| Jumlah Halaman | 15 |
| Tgl. Entri | 2014-05-20 22:10:22.627609 |