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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Unnes Civic Education Journal
Iis Ernawati, Iis
FKIP UNEJ
Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance

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Journal : Nominal: Barometer Riset Akuntansi dan Manajemen

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Pengaruh Pendidikan CEO, Kualitas Auditor Eksternal, Dan CSR Terhadap Tax Aggressiveness Dengan Ukuran Perusahaan Sebagai Variabel Kontrol Ernawati, Iis; Suryarini, Trisni
Nominal: Barometer Riset Akuntansi dan Manajemen Vol 13, No 1 (2024): Nominal April 2024
Publisher : Yogyakarta State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v13i1.62105

Abstract

ABSTRACTThe 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 AggressivenessABSTRAKTujuan 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 
Co-Authors Arika Indah K Masrukhi Masrukhi S Suharto Tijan -, Tijan Trisni Suryarini