Nurvitasari, Tasya (2024) PENGARUH ENVIRONMENT SOCIAL AND GOVERNANCE (ESG), TRANSFER PRICING, GENDER DIVERSITY, KUALITAS AUDITOR EKSTERNAL TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN YANG TERDAFTAR DALAM INDEKS SRI-KEHATI PERIODE 2018- 2021. Other thesis, UPN Veteran Yogyajarta.
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Abstract
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ABSTRAK
Penelitian ini bertujuan untuk menguji pengaruh dari Environment Social and
Governance (ESG), Transfer Pricing, Gender Diversity, dan Kualitas Auditor
Eksternal Terhadap Agresivitas Pajak. Populasi pada penelitian ini adalah seluruh
perusahaan yang terdaftar dalam Indeks SRI-KEHATI periode 2018-2021 dengan
pengambilan sampel menggunakan teknik purposive sampling. Jenis data yang
digunakan adalah data sekunder, bersumber dari laporan keuangan, laporan tahun
dan laporan keberlanjutan dari website resmi perusahaan dan Bursa Efek Indonesia.
Data yang diolah sebanyak 125 dengan menggunakan aplikasi SPSS 26. Teknik
analisis yang digunakan pada penelitian ini adalah analisis regresi linear berganda.
Hasil uji analisis menunjukan bahwa Environment Social and Governance (ESG)
dan gender diversity tidak berpengaruh signifikan terhadap agresivitas pajak.
Sedangkan transfer pricing dan kualitas auditor eksternal berpengaruh signifikan
terhadap agresivitas pajak.
Kata kunci: Environment Social and Governance (ESG), Transfer Pricing,
Gender Diversity, Kualitas Auditor Eksternal, dan Agresivitas Pajak
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ABSTRACT
This study aims to examine the effect of Environment Social and Governance (ESG),
Transfer Pricing, Gender Diversity, and Quality of External Auditors on Tax
Aggressiveness. The population in this study are all companies listed on the SRI-
KEHATI Index for the 2018-2021 period by taking samples using a purposive
sampling technique. The type of data used is secondary data, sourced from financial
reports, annual reports and sustainability reports from the company's official
website and the Indonesia Stock Exchange. 125 data were processed using the SPSS
26 application. The analysis technique used in this study was multiple linear
regression analysis. The results of the analysis test show that Environment Social
and Governance (ESG) and gender diversity have no significant effect on tax
aggressiveness. Meanwhile, transfer pricing and the quality of external auditors
have a significant effect on tax aggressiveness.
Keywords: Environment Social and Governance (ESG), Transfer Pricing, Gender
Diversity, Quality of External Auditors, and Tax Aggressiveness
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | Environment Social and Governance (ESG), Transfer Pricing, Gender Diversity, Quality of External Auditors, and Tax Aggressiveness |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Eko Yuli |
| Date Deposited: | 05 Feb 2024 03:16 |
| Last Modified: | 05 Feb 2024 03:16 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/38835 |
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