ABSTRAKPenelitian ini bertujuan untuk menganalisis hubungan antara komite audit dan managerial entrenchment terhadap agresivitas pajak serta implikasinya terhadap kinerja keuangan perusahaan. Sejumlah 71 perusahaan manufaktur di Bursa Efek Indonesia selama periode 2015-2017 menjadi sampel penelitian. Hasil analisis data menggunakan Partial Least Square menunjukkan bahwa managerial entrenchment dan agresivitas pajak memiliki pengaruh signifikan negatif terhadap kinerja keuangan. Managerial entrenchment mengurangi permintaan perusahaan untuk monitoring terhadap manajer yang mangakibatkan penurunan kinerja keuangan. Sementara itu, agresivitas pajak dapat menutupi tindakan rent extraction manajer yang berimbas pada menurunnya kinerja keuangan. ABSTRACTThis study aims to analyze the relationship between the audit committee and managerial entrenchment on tax aggressiveness and its implications for the company's financial performance. A total of 71 manufacturing companies on the Indonesian Stock Exchange during the 2015-2017 periode were research samples. The results of data analysis using Partial Least Square show that managerial entrenchment and tax aggressiveness have a significant negative effect on financial performance. Managerial entrenchment reduces the company's demand for monitoring of managers which results in a decrease in financial performance. Meanwhile, tax aggressiveness can cover managers' rent extraction actions that impact on declining financial performance.
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