PENGARUH PROPORSI KOMISARIS INDEPENDEN, KOMITE REMUNERASI, KUALITAS AUDIT DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK

This study aims to examine whether the Proposition of Independent Commissioners, Remuneration Committee, Audit Quality, and Company Size affect tax aggressiveness. Populations in this study are manufacturing sector companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling technique used was purposive sampling. The test used is multiple linear regressions. This study uses SPSS software version 21. The results of this study produce conclusion, first, the proportion of indepent commissioners has no effect on tax aggressiveness. Second, the remuneration committee has no effect on tax aggressiveness. Third, audit quality has no effect on tax aggressiveness. Fourth, company size has no effect on tax aggressiveness. Keywords: Proportion of Independent Commissioners, Remuneration Committee, Audit Quality, Company Size, Tax Aggressivenes