FAKTOR-FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK PERUSAHAAN (Studi Kasus Perusahaan Manufaktur yang Terdaftar di BEI tahun 2011-2014)

Abstract

This study aims to analyze the influence of liquidity, leverage, independent commissioner, and earnings management against aggressive action taxes manufacturing companies period 2011-2014 listed on the Indonesia Stock Exchange. In this study the researchers used the financial data of manufacturing companies listed on the BEI in the period 2011-2014. The method used is purposive sampling method. The test equipment in this study used multiple linear regression, partial test (t test) and simultaneous test f (f test). The result of this research is liquidity and earnings management have negative effect to agriculture aggressiveness of manufacturing company period 2011-2014 which listed in Indonesia Stock Exchange. While leverage and independent commissioner does not affect the aggressiveness of the company's manufacturing tax for the period 2011-2014 listed on the Indonesia Stock Exchange.

Keywords: Liquidity, Leverage, Independent Commissioner, Earnings Management, Tax Aggressiveness