PENGARUH KEPEMILIKAN TERKONSENTRASI, KEPEMILIKAN KELUARGA, SIZE, LEVERAGE DAN CORPORATE GOVERNANCE TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Sektor Non-Keuangan Tahun 2016-2018 Yang Terdaftar di BEI)

Karin Frinetta Alang; Saifhul Anuar Syahdan

PENGARUH KEPEMILIKAN TERKONSENTRASI, KEPEMILIKAN KELUARGA, SIZE, LEVERAGE DAN CORPORATE GOVERNANCE TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Sektor Non-Keuangan Tahun 2016-2018 Yang Terdaftar di BEI)

Karin Frinetta Alang, Saifhul Anuar Syahdan

Abstract

This study aims to obtain empirical evidence of the effect of ownership concentrate, family ownership, size, leverage and corporate governance on tax aggressiveness. Dependent variable in this study is effective tax rate. The population of this research is non-financial company listed on the Indonesia Stock Exchange in 2016-2018. The technique for the sample uses purposive sampling and obtained 156 observations. Data analysis techniques using multiple linear regression. The result of analysis shows that ownership concentrate has negative effect on tax aggressiveness. Family ownership has no effect on tax aggressiveness. Size has negative effect on tax aggressiveness. Leverage does not have effect on tax aggressiveness. Board of independence has negative effect on tax aggressiveness and audit quality has positive effect on tax aggressiveness.

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