PENGARUH KARAKTERISTIK DEWAN KOMISARIS DAN DEWAN DIREKSI TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016)

This study was aimed to examine the influence of the board of commissioners and board of directors on tax aggressiveness. Board of commissioners consisted of board size, and board independence. Board of dorectors consisted of CEO tenure, CEO age, and gender. The populations of this study were all non-financial companies listed on the Indonesia Stock Exchange during the years 2012-2016. The data used in this study were the secondary data sourced from annual reports and financial reports obtained from the Indonesia Stock Exchange website and the website of each company. Methods of data collection used purposive sampling techniques. There were 1.140 observations which fulfilled the criteria to be the study sample. Data analysis was done by the multiple least square approach with SPSS V.23 software. This study showed that board size, oard independence, CEO age, and gender had no influence on tax aggressiveness.CEO tenure had negtaive influence on tax aggressiveness