?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+PENGARUH+DIVERSITY+GENDER+TERHADAP%0D%0AAGRESIVITAS+PAJAK+DENGAN+MANAJEMEN+LABA%0D%0ASEBAGAI+VARIABEL+INTERVENING%0D%0A%0D%0A(Studi+Empiris+pada+Perusahaan+Manufaktur+di+Indonesia+yang+Terdaftar+di%0D%0A%0D%0ABursa+Efek+Indonesia+Periode+2015+-+2019)&rft.creator=Sailalita+Zetta+Namira%2C+1711031044&rft.subject=330+Ekonomi&rft.description=ABSTRACT%0D%0A%0D%0AANALYSIS+OF+THE+EFFECT+OF+GENDER+DIVERSITY+ON+TAX%0D%0AAGGRESSIVENESS+WITH+EARNINGS+MANAGEMENT+AS%0D%0A%0D%0AINTERVENING+VARIABLE%0D%0A%0D%0A(Empirical+Study+of+Companies+in+Indonesia+that+are+sensitive%0D%0Ato+the+environment+and+listed+on+the+Indonesia+Stock+Exchange%0D%0A%0D%0Afor+the+period+2017%E2%80%942019)%0D%0A%0D%0ABy%0D%0A%0D%0ASAILALITA+ZETTA+NAMIRA%0D%0A%0D%0AIn+the+last+5+years%2C+the+realization+of+Indonesia's+state+tax+revenue+has+never+once%0D%0Areached+the+target.+The+company+is+one+of+the+largest+tax+contributors+in+Indonesia.%0D%0AHowever%2C+as+the+practice+of+tax+aggressiveness+has+emerged%2C+several+companies+are%0D%0Alooking+for+opportunities+to+escape+the+responsibility+of+paying+taxes.+This+study%0D%0Aaims+to+provide+empirical+evidence+about+the+effect+of+corporate+board+gender%0D%0Adiversity+on+tax+aggressiveness+mediated+by+earnings+management.+The+sample+in%0D%0Athis+study+was+110+manufacturing+companies+listed+on+the+Indonesia+Stock%0D%0AExchange+in+2015-2019.+The+analytical+tool+used+in+this+research+is+the+multiple%0D%0Aregression+model.%0D%0AThe+results+of+hypothesis+with+multiple+regression+analysis+using+the+SPSS+26%0D%0Aapplication+show+that+the+gender+of+the+board+of+commissioners+and+directors+has%0D%0Aa+significant+effect+on+tax+aggressiveness%2C+then+the+gender+of+the+board+of%0D%0Acommissioners+and+directors+has+a+significant+effect+on+earnings+management.+And%0D%0Ain+the+end%2C+earnings+management+can+mediate+the+effect+of+the+gender+of+the+board%0D%0Aof+commissioners+and+directors+on+tax+aggressiveness+significantly.+This+study%0D%0Amakes+several+contributions+to+theory+and+methodology.%0D%0AKeywords%3A+Tax+aggressiveness%2C+gender+diversity%2C+earnings+management.%0D%0A%0D%0AABSTRAK%0D%0A%0D%0AANALISIS+PENGARUH+DIVERSITY+GENDER+TERHADAP%0D%0AAGRESIVITAS+PAJAK+DENGAN+MANAJEMEN+LABA%0D%0ASEBAGAI+VARIABEL+INTERVENING%0D%0A%0D%0A(Studi+Empiris+pada+Perusahaan+Manufaktur+di+Indonesia+yang%0D%0ATerdaftar+di+Bursa+Efek+Indonesia+Periode+2015+-+2019)%0D%0A%0D%0AOleh%0D%0A%0D%0ASAILALITA+ZETTA+NAMIRA%0D%0A%0D%0ADalam+5+tahun+terakhir+pencapaian+realisasi+penerimaan+pajak+Negara+Indonesia%0D%0Atidak+pernah+sekalipun+mencapai+target.+Perusahaan+adalah+salah+satu+penyumbang%0D%0Apajak+terbesar+di+Indonesia%2C+namun+seiring+berjalannya+praktek+agresivitas+pajak%0D%0Amuncul+pada+beberapa+perusahaan+yang+mencari+kesempatan+lepas+dari+tanggung%0D%0Ajawab+membayar+pajak+tersebut.+Penelitian+ini+bertujuan+untuk+memberikan+bukti%0D%0Aempiris+tentang+pengaruh+diversity+gender+dewan+perusahaan+terhadap+agresivitas%0D%0Apajak+yangdi+mediasi+oleh+manajemen+laba.+Sampel+dalam+penelitian+ini+adalah+110%0D%0Aperusahaan+manufaktur+yang+terdaftar+di+Bursa+Efek+Indonesia+di+2015-2019.+Alat%0D%0Aanalisis+yang+digunakan+dalam+penelitian+ini+adalah+model+regresi+berganda.%0D%0AHasil+pengujian+hipotesis+dengan+analisis+regresi+berganda+menggunakan+aplikasi%0D%0ASPSS+26+menunjukkan+bahwa+gender+dewan+komisaris+dan+direksi+berpengaruh%0D%0Asignifikan+terhadap+agresivitas+pajak%2C+selanjutnya+gender+dewan+komisaris+dan%0D%0Adireksi+berpengaruh+signifikan+terhadap+manajemen+laba.+Dan+pada+akhirnya%0D%0Amanajemen+laba+dapat+memediasi+pengaruh+antara+gender+dewan+komisaris+dan%0D%0Adireksi+terhadap+agresivitas+pajak+secara+signifikan.+Studi+ini+memberikan+kontribusi+pada+teori+dan+metodologi.%0D%0AKata+kunci%3A+Agresivitas+pajak%2C+keberagaman+gender%2C+manajemen+laba.&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2021&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F61102%2F1%2FABSTRAK%2520-%2520Mahasiswa%2520Unila.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F61102%2F2%2FSKRIPSI%2520FULL%2520-%2520Mahasiswa%2520Unila.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F61102%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN%2520-%2520Mahasiswa%2520Unila.pdf&rft.identifier=++Sailalita+Zetta+Namira%2C+1711031044++(2021)+ANALISIS+PENGARUH+DIVERSITY+GENDER+TERHADAP+AGRESIVITAS+PAJAK+DENGAN+MANAJEMEN+LABA+SEBAGAI+VARIABEL+INTERVENING+(Studi+Empiris+pada+Perusahaan+Manufaktur+di+Indonesia+yang+Terdaftar+di+Bursa+Efek+Indonesia+Periode+2015+-+2019).++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F61102%2F