Analysis Of Financial and Non-Financial Factors That Influence Tax Aggressiveness in Registered Companies on The Indonesia Stock Exchange Year Of 2016 – 2019

Abstract

The purpose of this study was to gain knowledge based on the facts and data obtained validly and reliably regarding whether there is an influence of financial factors, including profitability (X1), company size (X2), leverage (X3) and non-financial factors, including the audit committee (X4), family ownership (X5) and independent commissioner (X6) on tax aggressiveness (Y) in Agricultural, Mining and Manufacturing Sector Companies Listed on the Indonesia Stock Exchange (IDX) 2016-2019. The research sample is 173 companies. The research method used is quantitative research with a correlational approach. Data collection uses documentation techniques through the Indonesia Stock Exchange (IDX) website www.idx.co.id, data triangulation and literature study. Based on the results of this study indicate that Financial Factors, including (1) Profitability proxied by ROA has a negative and significant effect on tax aggressiveness proxied by ETR, (2) Company size proxied by SIZE has no effect on tax aggressiveness, (3) Leverage as proxied by DER has no effect on tax aggressiveness. Meanwhile, non-financial factors such as (4) the Audit Committee, (5) family ownership and (6) independent commissioners all have no influence on tax aggressiveness.