Faktor-faktor yang mempengaruhi agresivitas pajak

Liana Susanto · Yanti Yanti · Viriany Viriany

67 citations0/0 files storedJurnal Ekonomi

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Corporate Taxation and Avoidance Taxation and Legal Issues Taxation and Compliance Studies

Abstract

The Purpose of this research was to obtained an empirical evidence about the influence of Firm Characteristic and Corporate Governance towards Tax Aggressiveness. This study used manufacturing companies listed in Indonesian Stock Exchange from the year 2012 until 2015. The result of this study showed that firm characteristic which measured by leverage and firm size, and corporate governance which measured by controlling interest, proportion of independent boards, audit committee size have not significant influence toward tax aggressiveness. Meanwhile, firm characteristic which measured by profitability has significant influence toward tax aggressiveness.

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1976Theory of the firm: Managerial behavior, agency costs and ownership structure 2008The cost of capital, corporation finance and the theory of investment 1979Theory of the Firm: Managerial Behavior, Agency Costs, and Ownership Structure 2007Are Family Firms More Tax Aggressive Than Non-Family Firms?2015Metodologi Penelitian Kuantitatif 2014PENGARUH SIZE, LEVERAGE, PROFITABILITY, CAPITAL INTENSITY RATIO DAN KOMISARIS INDEPENDEN TERHADAP EFFECTIVE TAX RATE (ETR)1985Essentials of Financial Management.2019PENGARUH PROFITABILITAS, KEPEMILIKAN KELUARGA DAN CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK DI INDONESIA

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2019The Influence of Liquidity,Profitability,Intensity Inventory,Related Party Debt,And Company Size To Aggressive Tax Rate 2021Ukuran Perusahaan Memoderasi Pengaruh Capital Intensity dan Profitabilitas Terhadap Agresivitas Pajak 2020PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK 2022The role of internal control in the relationship of board gender diversity, audit committee, and independent commissioner on tax aggressiveness

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