PENGARUH FINANCIAL LEVERAGE, COMPANY SIZE, DAN PROPORSI KOMISARIS INDEPENDEN TERHADAP TAX AGGRESSIVENESS

Abstrak

This study aims to examine the effect of financial leverage, company size, and the proportion of independent commissioners on tax aggressiveness. This research was conducted within the scope of food and beverage sub-sector companies listed on the Indonesia Stock Exchange 2017 - 2021. This type of research is quantitative research. The population in this study is the food and beverage sub-sector which is listed on the Indonesia Stock Exchange in 2017 – 2021. This study uses secondary data. The sampling technique used was purposive sampling and obtained a sample of 11 companies so that there were 55 research observations after being outliers. The analysis technique used is panel data regression analysis. Testing using the Eviews 9 program. The results show that simultaneously financial leverage, company size and the proportion of independent commissioners had an effect on tax aggressiveness. Partially, financial leverage did have not any effect on tax aggressiveness. Partially, company size had an effect on tax aggressiveness. Partially the proportion of independent commissioners did not have any effect on tax aggressiveness.

Penelitian ini bertujuan untuk menguji pengaruh financial leverage, company size, dan proporsi komisaris independent terhadap tax aggressiveness. Penelitian ini dilakukan dalam lingkup perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia 2017 - 2021. Jenis penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini merupakan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2017 –2021. Penelitian ini menggunakan data sekunder. Teknik pengsambilan sampel yang digunakan adalah purposive sampling dan memperoleh sampel penelitian sebanyak 11 perusahaan sehingga observasi penelitian berjumlah 55 setelah di outlier. Teknik analisis yang digunakan adalah analisis regresi data panel. Pengujian menggunakan program Eviews 9.Hasil penelitian menunjukkan bahwa secara simultan financial leverage, company size dan proporsi komisaris independen berpengaruh terhadap tax aggressiveness. Secara parsial financial leverage tidak berpengaruh terhadap tax aggressiveness. Secara parsial company size berpengaruh terhadap tax aggressiveness. Secara parsial proporsi komisaris independen tidak berpengaruh terhadap tax aggressiveness.