Pengaruh Komisaris Independen, Komite Audit, Dan Kepemilikan Institusional Terhadap Tax Aggressiveness (Studi Empiris Pada Perusahaan Sektor Barang Konsumsi, Infrastruktur, Utilitas, dan Transportasi yang Terdaftar Di Bursa Efek Indonesia tahun 2021) - Frahmadhanie, Silvia; Pusposari, Devy (Telaah Ilmiah Akuntansi dan Perpajakan, 2024)
This study aims to examine the effect of the proportion of independent commissioners, the number of audit committee members, and institutional ownership on tax aggressiveness. The population in this study include 154 companies of consumer goods, infrastructure, utilities, and transportation companies listed on the Indonesia Stock Exchange in 2021, from which the samples of 51 companies are selected through purposive sampling technique and are analyzed by multiple linear regression utilizing the Statistical Product and Service Solution (SPSS) version 23. This study exhibits that the proportion of independent commissioners and institutional ownership have a significant negative effect on tax aggressiveness while the number of audit committee members has no effect on tax aggressiveness.   Abstract Penelitian ini bertujuan untuk menguji pengaruh proporsi komisaris independen, jumlah anggota komite audit, dan kepemilikan institusional terhadap tax aggressiveness. Populasi dalam penelitian ini adalah perusahaan sektor barang konsumsi, infrastruktur, utilitas, dan transportasi yang terdaftar di Bursa Efek Indonesia tahun 2021 sebanyak 154 perusahaan. Sampel sebanyak 51 perusahaan dipilih melalui teknik purposive sampling. Pada penelitian ini digunakan model regresi linier berganda dengan program pengolahan data Statistical Product and Service Solution (SPSS) versi 23. Hasil penelitian ini menunjukkan bahwa proporsi komisaris independen dan kepemilkan institusional berpengaruh negatif secara signifikan terhadap tax aggressiveness, sementara jumlah anggota komite audit tidak berpengaruh terhadap tax aggressiveness.