PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, KOMISARIS INDEPENDEN, DAN KOMITE AUDIT TERHADAP AGRESIVITAS PAJAK

Abstract

This research aims to examine the influence of profitability, firm size, independent commissioner and audit committee whichproxied with Return On Assets, SIZE, KI and KA to tax aggressiveness through annual financial statements prepared by manufacturing companies which listed on the Indonesia Stock Exchange. The population in this research is obtained by using purposive sampling method at manufacturing companies which listed in Indonesia Stock Exchange (BEI) during period 2014-2016 and based on predetermined criterion, the sample obtained of 50 manufacturing companies. The analysis method used is multiple linear regression analysis using SPSS (Statistical Product and Service Solutions) applicationtool. The results showed thatprofitabilityand firm size positively influence with its significant level is 0,000 and 0,002 to the tax aggressiveness. While the variable independent commissioners negatively influence with its significant level is 0,000to the aggressiveness of taxes. And the audit committee variables have no influence with its significant level is 0,123 on tax aggressiveness. Simultaneously, profitability, firm size, independent commissioners and audit committees have an influence on tax aggressiveness.
Keywords: profitability, firm size, independent commissioner, audit committee, tax aggressiveness.