Pengaruh Pendidikan CEO, Kualitas Auditor Eksternal, Dan CSR Terhadap Tax Aggressiveness Dengan Ukuran Perusahaan Sebagai Variabel Kontrol

Authors

  • Iis Ernawati Fakultas Ekonomika dan Bisnis, Universitas Negeri Semarang, Indonesia
  • Trisni Suryarini Fakultas Ekonomika dan Bisnis, Universitas Negeri Semarang, Indonesia

DOI:

https://doi.org/10.21831/nominal.v13i1.62105

Abstract

ABSTRACT

The purpose of this study was to analyze the effect of CEO education, quality of external auditors, and CSR on tax aggressiveness. The population used in this study are multinational companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021 with a total of 203 companies. The sampling method used a purposive sampling technique and 332 analysis units. The data analysis technique uses descriptive statistical analysis and inferential statistical analysis with the help of the StataMP version 17 application analysis tool.  The results showed that CEO education and CSR had an effect on tax aggressiveness, while quality of external auditors had no effect on tax aggressiveness.

Keywords: CEO Education, Quality of External Auditors, CSR, Firm Size, Tax Aggressiveness

ABSTRAK

Tujuan penelitian ini untuk menganalisis pengaruh pendidikan CEO, kualitas auditor eksternal, dan CSR terhadap tax aggressiveness. Populasi yang digunakan dalam penelitian ini adalah perusahaan multinasional yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2018-2021 sebanyak 203 perusahaan. Metode pengambilan sampel menggunakan teknik purposive sampling dan terpilih 332 unit analisis. Teknik analisis data menggunakan analisis statistik deskriptif dan analisis statistik inferensial dengan bantuan alat analisis aplikasi StataMP versi 17. Hasil penelitian menunjukkan bahwa pendidikan CEO dan CSR berpengaruh terhadap tax aggressiveness, sedangkan kualitas auditor tidak berpengaruh terhadap tax aggressiveness.

Kata Kunci: Pendidikan CEO, Kualitas Auditor Eksternal, CSR, Ukuran Perusahaan, Tax Aggressiveness

 

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Published

2024-04-29

How to Cite

[1]
Ernawati, I. and Suryarini, T. 2024. Pengaruh Pendidikan CEO, Kualitas Auditor Eksternal, Dan CSR Terhadap Tax Aggressiveness Dengan Ukuran Perusahaan Sebagai Variabel Kontrol. Nominal: Barometer Riset Akuntansi dan Manajemen. 13, 1 (Apr. 2024), 16–27. DOI:https://doi.org/10.21831/nominal.v13i1.62105.

Issue

Vol. 13 No. 1 (2024): Nominal April 2024

Section

Articles

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