PENGARUH CORPORATE GOVERNANCE, KOMPENSASI DAN KARAKTERISTIK EKSEKUTIF SERTA CAPITAL INTENSITY RATIO TERHADAP AGRESIVITAS PAJAK

Abstract

This research aims to analyze the effect of corporate governance, executive compensation, executive characteristics, and capital intensity ratio on the level of tax aggressiveness. Aggressiveness tax in this research is measured by using the Effective Tax Rate (ETR), whereas corporate governance is measured comprehensively by using the corporate governance index (CGI). The population of this research was non-financial companies listed on the Indonesia Stock Exchange (IDX) during 2014-2016 with a total sampel of 148. The methods of data collection used in this study was purposive sampling method. There are several control variables included in this study, such as firm size, firm performance, intangible assets, and net property, plant and equipment. Multiple linear regression analysis was used as the primary tool of analysis in this research. The results of this research show that the corporate governance has a negative effect on the level of tax aggressiveness. As for executive compensation and capital intensity ratio has a positive effect on the level of tax aggressiveness. Meanwhile, the executive characteristics which are the age and the executive tenure, do not influence the level of tax aggressineness.