Corporate governance and tax aggresiveness, an evidence on manufacturing companies in Indonesia

Abstract

The aim of this research is to find out about the influence of corporate governance (Size of Board Commissioners and size of directors) toward tax aggressiveness in manufacturing companies, which are listed in Indonesian Stock Exchange. The sample of this research was 58 manufacturing companies over three years is 2013-2015 with a total of 174 samples, using a purposive sampling method. In this research, researchers used documentation study to collected secondary data with web browsing. Data analysis was performed with the classical assumption and hypothesis testing with multiple linear regression method.To analyze data using SPSS software version 21. The results of hypothesis testing showed that have an influence among corporate governance (Size of Board Commissioners and size of directors) toward tax aggressiveness in manufacturing companies with an indicator books tax different.