Please use this identifier to cite or link to this item: https://repositori.uma.ac.id/handle/123456789/26121
Title: Analisis Pengaruh Likuiditas, Mekanisme Bonus dan Komisaris Independen terhadap Agresivitas Pajak pada Perusahaan Manufaktur di Bursa Efek Indonesia pada Tahun 2019-2023
Other Titles: Analysis of the Influence of Liquidity, Bonus Mechanisms and Independent Commissioners on Tax Aggressiveness in Manufacturing Companies on the Indonesian Stock Exchange in 2019-2023
Authors: Sihombing, Muti Lestari
metadata.dc.contributor.advisor: Siregar, Retnawati
Habibie, Muhammad
Keywords: likuiditas;mekanisme bonus;komisaris independen;agresivitas pajak liquidity;bonus mechanism;Independent commissioner;tax aggressiveness
Issue Date: 26-Sep-2024
Publisher: UNIVERSITAS MEDAN AREA
Series/Report no.: NPM;178330049
Abstract: Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas, mekanisme bonus, dan komisaris independen terhadap agresivitas pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2019-2023. Jenis data yang digunakan adalah data kuantitatif. Sampel dalam penelitian ini diambil dengan menggunakan teknik purposiv sampling,sehingga diperoleh sampel sebanyak 12 perusahaan sub sektor industri barang konsumsi yang memenuhi kriteria.Metode analisis yang digunakan yaitu analisis regresi linear berganda dengan menggunakan aplikasi SPSS(Statistical Package for the Social Sciences).Hasil penelitian ini menunjukkan bahwa likuiditas,mekanisme bonus berpengaruh positif dan signifikan terhadap agresivitas pajak pada perusahaan manufaktur di bursa efek indonesia tahun 2019-2023.sedangkan komisaris independen tidak berpengaruh positif dan signifikan terhadap agresivitas pajak pada perusahaan manufaktur di bursa efek indonesia tahun 2019-2023.sehingga Likuiditas,mekanism bonus,dan komisaris independen secara simultan berpengaruh positif dan signifikan terhadap agresivitas pajak pada perusahaan manufaktur di bursa efek indonesia tahun 2019-2023. This research aimed to determine the effect of liquidity, bonus mechanisms and Independent commissioners on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange in 2019-2023. The type of data used was quantitative daJa. The sample in this research was taken using purposive sampling technique, so that a sample of I 2 companies in the consumer goods industry sub-sector that met the criteria was obtained. The analytical method used was multiple linear regression analysis using the SPSS (statistical package for the Social Sciences). The results of this research show that liquidity and bonus mechanisms have a positive and significant effect on tax aggressiveness in manufacturing companies on lhe Indonesian Stock Exchange in 2019-2023, while independenJ commissioners did not have a positive effect on tax aggressiveness in manufacturing companies on the Indonesian Stock Exchange. in 2-19-2023. So that liquidity, bonus mechanisms and independenJ commissioners simultaneously had a positive and significant effect on tax aggressiveness in manufacturing companies in Indonesia in 2019-2023.
Description: 89 Halaman
URI: https://repositori.uma.ac.id/handle/123456789/26121
Appears in Collections:SP - Accountancy

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178330049 - Muti Lestari Sihombing - Fulltext.pdfCover, Abstract, Chapter I, II, III, V, Bibliography1.36 MBAdobe PDFView/Open
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