PENGARUH CORPORATE GOVERNANCE DAN FINANCIAL LEVERAGE TERHADAP AGRESIVITAS PAJAK

  • Yoga Kuncoro H.W
  • Kurnia Kurnia
Keywords: ownership institusional, board of commissioners independent, quality audit, financial leverage, aggressiveness tax

Abstract

Tax aggressiveness is an action to reduce income through tax planning, both related to tax evasion or tax
avoidance. This research aimed to examine the effect of corporate governance and financial leverage on the tax
avoidance. While, the corporate governance was measured by institutional ownership, independent
commissioner board, and audit quality. Moreover, financial leverage was measured by Debt Ratio (DR). Besides,
for taxaggressiveness, it was measured by Cash Effective Tax Rate (CETR). Furthemore, the research was
quantitative. In addition, the population was manufacturing companies which were listed on Indonesia Stock
Exchange2014-2017.The data collection technique used purposive sampling, in which the sample was based on
criteria given. In line with, there were 120 samples from 30 manufacturing companies. Moreover, the data
analysis technique used multiplelinear regression with SPSS (Statistical Product and Service Solutions) 21.The
research result concluded institutional ownership and financial leverage had positive effect on tax
aggressiveness. In addition, independent commissioner as well as board did not affect tax aggressiveness.
Keywords: ownership institusional, board of commissioners independent, quality audit, financial leverage,
aggressiveness tax

Published
2020-08-12