Open AccessFaktor-faktor yang mempengaruhi agresivitas pajak
Author(s) -
Liana Susanto,
Yanti Yanti,
Viriany Viriany
Publication year - 2018
Publication title -
buletin ekonomi fakultas ekonomi universitas tarumanagara
Language(s) - English
Resource type - Journals
ISSN - 0854-9842
DOI - 10.24912/je.v23i1.330
Subject(s) - stock exchange , profitability index , leverage (statistics) , accounting , corporate governance , audit committee , business , audit , indonesian , finance , statistics , mathematics , linguistics , philosophy
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.