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13.05.52.0265 Linda Syafitri, 13.05.52.0265
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Economics, Econometrics & Finance

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FAKTOR - FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2011-2014) Linda Syafitri, 13.05.52.0265; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 5, No 1 (2016): Vol. 5 No.1 Edisi April 2016
Publisher : Students Journal of Accounting and Banking

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Abstract

This research aims to analyze and provide empirical evidence of influence between executive compensation, institution ownership’s share, profitability, independent commissioner, leverage, and auditing committee for tax aggressive to manufacturing companies that registered in BEI in 2011 until 2014. The population in this research are the manufacturing companies listed on the Indonesia Stock Exchange 2011-2014. Data was collected using purposive sampling method for manufacturing companies listed on the Indonesia Stock Exchange. Data were analyzed using multiple regression analysis. Regression results show that executive compensation, profitability, and auditing committee have negative significant effect on tax aggressive. Institution ownership’s share, independent commissioner and leverage don’t have significant effect on tax aggressive.Keywords: Executive Compensation, Institution Ownership’s Share, Profitability, Independent Commissioner, Leverage, Auditing Committee, Tax Aggressive
FAKTOR - FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2011-2014) Linda Syafitri, 13.05.52.0265; Badjuri, Achmad
Students' Journal of Accounting and Banking Vol 5 No 1 (2016): Vol. 5 No. 1 Edisi April 2016
Publisher : Students' Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to analyze and provide empirical evidence of influence between executive compensation, institution ownership’s share, profitability, independent commissioner, leverage, and auditing committee for tax aggressive to manufacturing companies that registered in BEI in 2011 until 2014. The population in this research are the manufacturing companies listed on the Indonesia Stock Exchange 2011-2014. Data was collected using purposive sampling method for manufacturing companies listed on the Indonesia Stock Exchange. Data were analyzed using multiple regression analysis. Regression results show that executive compensation, profitability, and auditing committee have negative significant effect on tax aggressive. Institution ownership’s share, independent commissioner and leverage don’t have significant effect on tax aggressive.Keywords: Executive Compensation, Institution Ownership’s Share, Profitability, Independent Commissioner, Leverage, Auditing Committee, Tax Aggressive
Co-Authors Achmad Badjuri