PENGARUH KOMISARIS INDEPENDEN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Sektor Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2019 - 2020)
Keywords:
Independent Commissioner, Institutional Ownership, Tax Aggressiveness.Abstract
This study aims to determine the effect of partial or simultaneous independent commissioners and
institutional ownership on tax aggressiveness. `The data used in this research is secondary data. The
data sources used in this study were obtained from the annual financial reports of manufacturing
companies listed on the Indonesia Stock Exchange during the 2019–2020 period, which were
downloaded from the Indonesia Stock Exchange website, namely www.idx.co.id, which would then be
processed using the SPSS version of the software. 25. The population used in this study are all
manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2020 period. The
number of samples observed was 194 data with an observation period of 2 (two) years from 2019–2020.
The test results show that the independent commissioner has a negative effect on tax aggressiveness.
Institutional ownership has a negative effect on tax aggressiveness, and independent commissioners
and institutional ownership have a simultaneous negative effect on tax aggressiveness.
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