PENGARUH MANAJEMEN LABA DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Manufaktur Subsektor Food and Beverages yang terdaftar di Bursa Efek Indonesia Tahun 2015-2017)

This study aims to examine the effect of earnings management and firm size on tax aggressiveness. The independent variable in this study is earnings management measured by discretional accrual (DA) and firm size measured by the logarithm of total assets. The dependent variable is tax aggressiveness measured by cash effective tax ratio (CETR). The population of this study is manufacturing companies on the food and beverage sub-sector during the period 2015-2017. Data analysis using multiple linear regression with SPSS 16.0 program. The test results show that earnings management has a positive and significant effect on tax aggressiveness, while firm size has no significant effect on tax aggressiveness. The limitation of this study is that the sample used is only manufacturing companies on the food and beverage sub-sector so that the findings obtained cannot be generalized. Further research must use companies in other sectors so that the consistency of the results of this study can be known. Future research can also use other proxies to measure tax aggressiveness so that it can be seen whether the findings of this study are consistent. Addition of other independent variables is also possible in future studies. because, there are still many other factors that influence tax aggressiveness. Keywords: earning management, firm size, and tax aggressiveness