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Image of PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL DAN KEBERAGAMAN GENDER DEWAN DIREKSI TERHADAP AGRESIVITAS PAJAK (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PROPERTY, REAL ESTATE DAN KONSTRUKSI BANGUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021).

Skripsi

PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL DAN KEBERAGAMAN GENDER DEWAN DIREKSI TERHADAP AGRESIVITAS PAJAK (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PROPERTY, REAL ESTATE DAN KONSTRUKSI BANGUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021).

Maharani, Refine Ihza - Personal Name;

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This study aims to empirically examine the relationship between managerial ownership, institutional ownership and gender diversity of the board of directors on tax aggressiveness. The population used in this study were property, real estate and building construction sector companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2021 period. There are 110 samples obtained using purposive sampling technique. The data analysis technique used is panel data regression analysis using Eviews 12 software. The results of this study indicate that manager ownership has a positive effect on tax aggressiveness, institutional ownership has a negative effect on tax aggressiveness and gender diversity of the board of directors has a negative effect on tax aggressiveness.


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Detail Information
Series Title
-
Call Number
T928442023
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya., 2023
Collation
xxi, 69 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.460 7
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Prodi Akuntansi
Akuntansi Perpajakan, Akuntansi Pajak
Specific Detail Info
-
Statement of Responsibility
MURZ
Other version/related

No other version available

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  • PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL DAN KEBERAGAMAN GENDER DEWAN DIREKSI TERHADAP AGRESIVITAS PAJAK (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PROPERTY, REAL ESTATE DAN KONSTRUKSI BANGUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 20
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