PENGARUH KEPEMILIKAN KELUARGA, PROPORSI KOMISARIS INDEPENDEN, DAN KOMITE AUDIT TERHADAP AGRESIVITAS PAJAK
This study was conducted to provide evidence of the effect of family ownership, the proportion of independent commissioners, and the audit committee on the practice of tax aggressiveness in companies that have a business sector in the mining sector. The research data applied in this study is sourced...
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2021-07-16.
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| 245 | 0 | 0 | |a PENGARUH KEPEMILIKAN KELUARGA, PROPORSI KOMISARIS INDEPENDEN, DAN KOMITE AUDIT TERHADAP AGRESIVITAS PAJAK |
| 260 | |c 2021-07-16. | ||
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| 520 | |a This study was conducted to provide evidence of the effect of family ownership, the proportion of independent commissioners, and the audit committee on the practice of tax aggressiveness in companies that have a business sector in the mining sector. The research data applied in this study is sourced from the annual reports owned by each company in the period 2016 - 2019. The measurement applied for Tax Aggressiveness is by adapting the CETR formula. The multiple linear regression is applied in this study as an analytical method. The research sample applied was 40 companies that had passed the selection by proportional sampling. This study produces data showing the audit committee variable and firm size have a significant positive effect on tax aggressiveness. Then for family ownership has a significant negative effect on tax aggressiveness. As for the variables of the proportion of independent commissioners, and leverage doesn't have a significant effect on tax aggressiveness. | ||
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