Pengaruh Komisaris Independen, Leverage, dan Capital Intensity Terhadap Agresivitas Pajak

Abstract

Realization of tax revenue is still far from the target set in the state budget designed by the ministry of finance. This indicates the existence of tax aggressiveness carried out by the company. The purpose of this research is to analyze the effect of independent commissioner, leverage and capital intensity on tax aggressiveness either simultaneously or partially. Sampling using a purposive sampling method with the number of samples used as many as 11 companies with an observation period of 2016-2020. The analytical method used in this study is multiple linear regression. The results based on the data shows that independent commissioner, leverage and capital intensity simultaneously affect the tax aggressiveness. Partially, the result of independent commissioner has no effect and not significant on tax aggressiveness. Leverage and capital intensity had positive and significant effect on tax aggressiveness.