Tujuan penelitian ini untuk mengetahui pengaruh leverage, likuiditas, ukuran perusahaan, dan capital intensity terhadap agresivitas pajak yang diproksikan dengan Effective Tax Rate (ETR). Pemilihan sampel dalam penelitian ini dilakukan dengan purposive sampling. Berdasarkan kriteria didapatkan 201 sampel amatan. Teknik analisis data yang digunakan dalam penelitian ini yaitu statistik deskriptif, uji asumsi klasik, dan analisis regresi berganda. Hasil analisis menunjukan bahwa leverage dan capital intensity berpengaruh negatif terhadap agresivitas pajak, sementara itu likuiditas tidak berpengaruh terhadap agresivitas pajak, dan ukuran perusahaan berpengaruh positif terhadap agresivitas pajak. The purpose of this study was to determine the effect of leverage, liquidity, firm size, and capital intensity on tax aggressiveness using the measurement of Effective Tax Rate (ETR). The sample selection in this study was carried out by purposive sampling. The samples obtained were 201 that met the criteria. The data analysis techniques used in this research are descriptive statistics, classical assumption test, and multiple regression analysis. The results of the analysis show that leverage and capital intensity has a negative effect on the tax aggressiveness, while liquidity has no effect on the tax aggressiveness, and firm size has a positive effect on the tax aggressiveness.
This research aims to test the influence of size companies and the structure of ownership toward aggressive tax avoidance in consumer goods companies were listed on the Indonesia stock exchange period 2010-2014. The research methods used purposive sampling, in company of consumer goods the period 2010-2014, and analysis methods used multiple linear regression with significant levels of (α) 5%. The results of study indicate the size companies and the family ownership has no negatively influence toward aggressive tax avoidance. While foreign ownership positively influence toward aggressive tax avoidance
This research aims to obtain empirical evidence of whether there is influence family ownership, foreign ownership, corporate governance, permanent different and temporary different of aggressive tax avoidance. Research data are secondary data form of financial statements information 100 CG rankings of public companies by Indonesian Institute for Corporate Directorship. period 2013 – 2016. The results of this study concluded that foreign, family ownership, and permanent different negatively influence toward, aggressive tax avoidance, but corporate governance and temporary different no influence toward aggressive tax avoidance. The results of this research at showed from Sig value of foreign ownership 0.014 less than 0.05, family ownership 0.22 less than 0.05, permanent different 0.60 less than 0.10. But sig value of corporate governance 0.405 more than 0.05 and temporary different 0.289 more than 0.05.
Tujuan penelitian ini untuk mengetahui pengaruh kepemilikan institusional, kepemilikan manajerial, dewan direksi, dan ukuran perusahaan. Pemilihan sampel dalam penelitian ini dilakukan dengan purposive sampling. Berdasarkan kriteria didapatkan 133 sampel amatan. Teknik analisis data yang digunakan dalam penelitian ini yaitu statistik deskriptif, uji asumsi klasik, dan analisis regresi berganda. Hasil analisis menunjukan bahwa secara parsial komisaris independen, komite audit dan kualitas audit tidak berpengaruh terhadap kinerja keuangan. Sedangkan dewan direksi berpengaruh positif terhadap kinerja keuangan perusahaan.
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