PENGARUH KEPEMILIKAN TERKONSENTRASI DAN CORPORATE GOVERNANCE TERHADAP AGRESIVITAS PAJAK

This study aims to examine the effect of ownership concentrate and corporate governance on tax aggressiveness. In addition, this study will also examine whether 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), dan book tax difference (BTD) as proxies for tax aggressiveness. Independent variable uses ownership concentration, the size of audit committee, board of independent, profitability as tax incentive, leverage and size as non-tax incentive. The sample of this study use 107 non financial companies which are listed on Indonesia Stock Exchange from 2014-2015. Methods of data collection used purposive sampling techniques. This study use multiple regression as the method of analysis. The results show that board of independence and size do not have effect on tax aggressiveness. Ownership concentration has effect on tax aggressiveness with ETR as proxie. The size of audit committee has effect on tax aggressiveness with CETR as proxie. The profitability as tax incentive has effect on tax aggressiveness with ETR as proxie. Leverage has effect on tax aggressiveness with CETR as proxie. The contribution of this research is tax aggressiveness by non-financial companies influenced by concentrated ownership, corporate governance, tax incentives, and non-tax incentives