Pengaruh Kualitas Audit, Komite Audit Dan Kepemilikan Keluarga Terhadap Agresivitas Pajak Dan Dampaknya Terhadap Timeliness Pada Perbankan 2014-2017

Alnasvi, Dalfian (2019) Pengaruh Kualitas Audit, Komite Audit Dan Kepemilikan Keluarga Terhadap Agresivitas Pajak Dan Dampaknya Terhadap Timeliness Pada Perbankan 2014-2017. S1 thesis, STIE Indonesia Banking School.

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Official URL: http://lib.ibs.ac.id/index.php?p=show_detail&id=43...

Abstract

The purpose of this research is to determine the effect of audit quality, auditcommittee and family ownership on tax aggressiveness. As well as, audit quality, audit committee, family ownership and tax aggressiveness on timeliness. The sample selection uses purposive sampling method and the sample of this study is as many as 18 book3 and 4 banking companies that are listed in go public on the Indonesia Stock Exchange (IDX). Data was obtained from secondary data on financial statements of book 3 and 4 banking companies registered in going public on the Indonesia Stock Exchange in 2014-2017. The analysis technique used in this study is multiple linear regression analysis. The hypothesis in this study is based on previous research and various other supporting theories. The independent variable is Audit Quality, Audit Committee and Family Ownership. The dependent variable is Tax Aggressiveness and Timeliness. The results showed that Audit Quality and Audit Committee had no effect on Tax Aggressiveness, Family Ownership had a positive effect on Tax Aggressiveness. The Audit Committee, Audit Quality and Family Ownership have no effect on Timeliness. Keywords: Audit Quality, Audit Committee, Family Leadership, Tax Aggressiveness and Timeliness

Item Type: Thesis (S1)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: KODEPRODI62201#Akuntansi
Depositing User: Ms Dyta Medina
Date Deposited: 02 Jun 2020 03:53
Last Modified: 31 Aug 2020 03:47
URI: http://repository.ibs.ac.id/id/eprint/302

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