PENGARUH LIKUIDITAS, LEVERAGE, UKURAN PERUSAHAAN DAN KOMISARIS INDEPENDEN TERHADAP AGRESIVITAS PAJAK

Abstract

This research aimed to examine liquidity, leverage, firm size, and independent commissioner on the tax aggressiveness. While, its aggressiveness was measured by Effective Tax Rate, in which using comparison of tax income expense with tax before profit. Meanwhile, liquidity was measured by Current Ratio, leverage was measured by Total Debt Ratio, firm size was measured by natural logarithm from Total Asset, and independent commissioner was measured by proportion from independent commissioner. Moreover, there were two variables, namely independent variable (independent commissioner) and dependent variable (tax aggressiveness). The research was quantitative, Furthermore, the population was 25 banking companies, which were listed on Indonesia Stock Exchange 2015-2018. Additionally, the data collection technique used purposive sampling. In line with, there were 100 banking companies as sample/ in addition, the data analysis technique used multiple linear regression with SPSS (Statistical Package for the Social Sciences) 23. The research result concluded liquidity had positive and significant effect on the firm aggressiveness. Unlikely, I the firm size and independent commissioner had negative and significant effect on the firm aggressiveness. On the other hand, leverage had positive but significant effect on the tax aggressiveness.
Keywords: liquidity, firm size, tax aggressiveness