PENGARUH LEVERAGE, KOMISARIS INDEPENDEN DAN MANAJEMEN LABA TERHADAP AGRESIVITAS PAJAK

Andy Muhammad. The Influence Of Leverage, Independent Commissioner, Earnings Management on Tax Aggressiveness.Faculty of Economic, Universitas Negeri Jakarta.2018. This research aims to analyze the influence of Levegare, Independent Commissiones, Earnings Management on Tax Agressiveness. Tax Agressiveness is the dependent variabel in this research were measured by Effective Tax Rate (ETR).Meanwhile for the independent variables using Leverage were measured by Debt to Asset Ratio (DAR), Independent Commissioner were measured by comparison of total independent commissioner and total of board of commissioner. Earnings management were measured by Discreationary Accrual (DAC). Secondary data used in this research with a population of manufacturing companies listed on the Stock Exchange on 2012-2014. While the sampling method used was purposive sampling method which is overall 65 samples choose. This research uses multiple regression method to test the hypothesis with SPSS computer program. Statistical analysis showed Leverage has a significance value below 0,05 and has a negative regression coefficient. Independent Commissioner has a significance value above 0,05 and has a negative regression coefficient. Earnings Management has a significance value below 0,05 and has a positive regression coefficient The result of this research can be concluded that the Leverage and Earnings Management has significant influence on tax aggressiveness. Meanwhile Independen Commissioner has no significant influence on tax aggressiveness Keyword: Leverage, Independent Commissioner, Earnings Management, Tax Aggressiveness