?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+KARAKTER+EKSEKUTIF+TERHADAP+TINDAKAN+AGRESIVITAS+PAJAK+DENGAN+CORPORATE+GOVERNANCE+SEBAGAI+VARIABEL+MODERATING%0D%0A(Studi+Empiris+pada+Perusahaan+Property+dan+Real+Estate+yang+%0D%0ATerdaftar+Di+BEI+Tahun+2011-2015)&rft.creator=MUHAMMAD+PANDU+SOLIHIN%2C+1211031066&rft.subject=HF5601+Accounting&rft.description=Penelitian+ini+bertujuan+untuk+menguji+pengaruh+karakter+eksekutif+terhadap+tindakan+agresivitas+pajak+dengan+corporate+governance+sebagai+moderating.+Variabel+yang+digunakan+dalam+penelitian+ini+adalah+karakter+eksekutif+sebagai+variabel+independen+dan+tindakan+agresivitas+pajak+sebagai+variabel+dependen%2C+kemudian+corporate+governance+sebgai+variabel+moderating.%0D%0A%0D%0ASampel+penelitian+ini+adalah+sebanyak+32+perusahaan+property+dan+real+estate+yang+listing+di+Bursa+Efek+Indonesia+pada+periode+2011-2015.+Jenis+data+yang+digunakan+adalah+data+sekunder+berupa+laporan+tahunan+perusahaan+yang+dijadikan+sampel.+Alat+uji+data+menggunakan+software+SPSS+16+meliputi+analisis+deskriptif%2C+uji+asumsi+klasik%2C+regresi+moderasi%2C+uji+koefisien+determinasi%2C+uji+kelayakan+model+regresi%2C+dan+uji+hipotesis.%0D%0A%0D%0AHasil+penelitian+menunjukkan+bahwa+variabel+risk+taker+menunjukkan+nilai+negatif+dan+sesuai+teori.+Nilai+ini+berarti+semakin+manajer+bersifat+risk+taker+semakin+rendah+pula+nilai+effective+tax+rate.+Tetapi+setelah+risk+taker+dimediasi+oleh+komisaris+independen+maka+hubungannya+menjadi+positif.+Artinya+meskipun+karakter+manajemen+itu+bersifat+risk+taker+keberadaan+dewan+komisaris+independen+dapat+menekan+tindakan+agresivitas+pajak+(meningkatkan+effective+tax+rate).%0D%0A%0D%0AKata+Kunci%3A+Agresivitas+Pajak%2C+Karakter+Eksekutif%2C+Corporate+Governance.%0D%0A%0D%0A%0D%0A%0D%0AABSTRACT%0D%0A%0D%0A%0D%0AThis+research+aimed+to+examine+the+effect+of+executive+character+to+the+actions+of+the+tax+aggressiveness+with+corporate+governance+as+a+moderating.+Variables+of+this+study+using+the+executive+character+as+the+independent+variable+and+actions+the+aggressiveness+of+tax+as+the+dependent+variable%2C+then+corporate+governance+as+moderating+variables.%0D%0A%0D%0ASamples+of+this+research+were+32+property+and+real+estate+company+listed+on+the+Indonesia+Stock+Exchange+in+the+period+of+2011-2015.+The+data+used+are+secondary+data+from+the+annual+reports+of+companies+sampled.+Data+tool+test+using+SPSS+16+software+includes+descriptive+analysis%2C+classic+assumption+test%2C+regression+moderation%2C+coefficient+determination+test%2C+test+the+feasibility+of+regression+models%2C+and+hypothesis+test.%0D%0A%0D%0AThe+results+of+risk+taker+as+variable+showed+a+negative+value+similar+to+corresponding+theory.+This+value+means+the+manager+is+a+risk+taker+so+the+value+of+the+effective+tax+rate+will+be+lower.+But+after+a+risk+taker+mediated+by+an+independent+commissioner+the+relationship+become+positive.+This+means+even+though+the+character+of+the+management+are+risk+taker%2C+the+presence+of+independent+commissioner+can+reduce+the+actions+of+tax+aggressiveness+(increase+of+the+effective+tax+rate).%0D%0A%0D%0AKeywords%3A+Tax+Aggressiveness%2C+Executive+Character%2C+Corporate+Governance.%0D%0A&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS+&rft.date=2017-02-22&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F26076%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F26076%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F26076%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHSAN.pdf&rft.identifier=++MUHAMMAD+PANDU+SOLIHIN%2C+1211031066++(2017)+PENGARUH+KARAKTER+EKSEKUTIF+TERHADAP+TINDAKAN+AGRESIVITAS+PAJAK+DENGAN+CORPORATE+GOVERNANCE+SEBAGAI+VARIABEL+MODERATING+(Studi+Empiris+pada+Perusahaan+Property+dan+Real+Estate+yang+Terdaftar+Di+BEI+Tahun+2011-2015).++FAKULTAS+EKONOMI+DAN+BISNIS+%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F26076%2F