Pengaruh Foreign Corporate Governance terhadap Agresivitas Pajak di Indonesia dengan Kualitas Audit sebagai Variabel Moderasi

Penulis

  • muhammad sabrian oehoedoe Sekolah Tinggi Ilmu Ekonomi Enam Enam Kendari
  • Mohammad Shiddiq Sekolah Tinggi Ilmu Ekonomi Enam Enam Kendari
  • Anida Almirah Syahid Sekolah Tinggi Ilmu Ekonomi Enam Enam Kendari
  • Anisah Nadya Ananta Sekolah Tinggi Ilmu Ekonomi Enam Enam Kendari
  • Nur Patmasari Sekolah Tinggi Ilmu Ekonomi Enam Enam Kendari
  • Muhammad Fajar Alamsyah Razak Sekolah Tinggi Ilmu Ekonomi Enam Enam Kendari

DOI:

https://doi.org/10.58812/jakws.v5i01.3135

Kata Kunci:

Kepemilikan Asing, Dewan Komisaris asing, Dewan direktur asing, Agresivitas Pajak, Kuakitas audit

Abstrak

Penelitian ini bertujuan untuk menentukan secara empiris pengaruh kepemilikan asing, dewan komisaris asing, dan dewan direktur asing terhadap agresivitas pajak dengan kualitas audit sebagai moderator. Jenis penelitian yang digunakan adalah kuantitatif dengan melakukan pengujian hipotesis. Penelitian dilakukan dengan menggunakan metode purposive sampling dari perusahaan sektor non-keuangan yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2018-2022. Teknik analisis penelitian menggunakan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa kepemilikan asing dan dewan komisaris asing memiliki pengaruh negatif yang signifikan terhadap agresivitas pajak. Sementara itu, dewan direktur tidak memiliki pengaruh yang signifikan terhadap agresivitas pajak. Hasil audit quality dengan akrual diskresioner terbukti bukan merupakan variabel moderasi untuk memperkuat atau melemahkan pengaruh masing-masing kepemilikan asing, dewan komisaris asing, dan dewan direktur asing, terhadap agresivitas pajak.

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Unduhan

Dimensions

Diterbitkan

2026-01-31

Terbitan

Vol 5 No 01 (2026): Jurnal Akuntansi dan Keuangan West Science

Bagian

Artikel

Lisensi

Hak Cipta (c) 2026 muhammad sabrian oehoedoe, Mohammad Shiddiq, Anida Almirah Syahid, Anisah Nadya Ananta, Nur Patmasari, Muhammad Fajar Alamsyah Razak

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Cara Mengutip

Pengaruh Foreign Corporate Governance terhadap Agresivitas Pajak di Indonesia dengan Kualitas Audit sebagai Variabel Moderasi. (2026). Jurnal Akuntansi Dan Keuangan West Science, 5(01), 34~46. https://doi.org/10.58812/jakws.v5i01.3135