PENGARUH KEPEMILIKAN PENGENDALI DAN CORPORATE GOVERNANCE TERHADAP TINDAKAN PAJAK AGRESIF

Midiastuty, Pratana Puspa and Rini, Indriani and Eddy, Suranta and Sarry, Irawati Putri (2016) PENGARUH KEPEMILIKAN PENGENDALI DAN CORPORATE GOVERNANCE TERHADAP TINDAKAN PAJAK AGRESIF. In: SIMPOSIUM NASIONAL AKUNTANSI XIX, 24-27 Agustus 2016, Lampung.

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Abstract

This study aimed to examine the effect of controlling shareholders and corporategovernance on corporate tax aggressiveness. In addition, this study will also examinewhether corporate tax aggressiveness based on tax incentives or non-tax incentives.Dependent variable in this study uses effective tax rate (ETR), cash effective tax rate(CETR), book-tax difference Manzon-Plesko (BTD_MP), and book-tax differenceDesai-Dharmapala (BTD_DD) as proxies for tax aggressive. Use controlling shareholders,the proportion of independent comissioners, the size of auditing committee, tax incentive(profitability) and non-tax incentives (leverage and size) as independent variables. Thesamples of this study use 32 non financial companies which are incorporated in groupownership and listed on Indonesia Stock Exchange from 2010-2014. Methods of datacollection used purposive sampling techniques. This study use multiple regression as the method of analysis. The results show that controlling shareholders, profitability, and size do not have effect on corporate tax aggressivess. The proportion of independent comissioners has negative effect oncorporate tax aggressivess with ETR as proxie. The size of auditing committee has positiveeffect on corporate tax aggressivess with BTD_DD as proxie. Leverage has positiveeffect on corporate tax aggressivess with ETR as proxie.

Item Type: Conference or Workshop Item (Paper)
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Faculty of Economy > Department of Accounting
Depositing User: 161 Septi Septi
Date Deposited: 22 Nov 2016 04:31
Last Modified: 22 Nov 2016 04:31
URI: http://repository.unib.ac.id/id/eprint/11566

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