PENGARUH KARAKTERISTIK PENGAWASAN DEWAN KOMISARIS TERHADAP TINDAKAN AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan yang Terdaftar di Indeks Kompas 100 BEI Tahun 2013-2015)

Abstract

The purpose of this study is to examine the influence of board of commissionare’s oversight characteristics on tax aggressiveness. The dependent variable is tax aggressiveness which measured by Effective Tax Rate (ETR), and the independent variables are the existence of risk management committee, independent commissioners, auditor’s reputation, and audit fee. This study was used data from annual reports of companies which were listed on Kompas 100 index of Indonesia Stock Exchange in 2013-2015. Sample is selected by using purposive sampling method. Based on purposive sampling method, there are 110 companies fulfilling the criterions. This research used multiple linear regression analysis. The result indicates that the independent commissioners and auditor’s reputation have a negative and significant effect to tax aggressiveness. Audit fee has a positive and significant effect to tax aggressiveness. While the existence of risk management committee do not have significant effect to tax aggressiveness.