PENGARUH KEPEMILIKAN TERKONSENTRASI, KOMITE PENUNJANG DEWAN KOMISARIS DAN CORPORATE GOVERNANCE TERHADAP AGRESIVITAS PAJAK

Abstract

This study aims to examine and analyze the effect of concentrated ownership, the supporting committees of the board of commissioners as proxy for the audit committee and the risk management and corporate governance committee as proxy for the board of directors and independent commissioners on tax aggressiveness. The type of research used is quantitative associative. The population in this study are companies that are members of the energy sector listed on the Indonesia Stock Exchange in 2016-2020 as many as 53 companies. Determination of the sample of this study was carried out through purposive sampling technique and obtained 20 companies for five years so that the number of observation data obtained was 100 data. The data analysis technique uses panel data regression analysis with the help of Eviews version 10 as a measuring tool. The results showed that partially concentrated ownership and the audit committee had no effect on tax aggressiveness, the risk management committee had a significant positive effect on tax aggressiveness, and the board of directors and independent commissioners had no effect on tax aggressiveness. Simultaneously, ownership is concentrated, the supporting committees of the board of commissioners as proxy for the audit committee and the risk management committee and corporate governance as proxy for the board of directors and independent commissioners jointly affect tax aggressiveness. Keywords : Committees supporting committees of the board of commissioners; Concentrated Ownership; Corporate Governance; Tax Aggressiveness