The Effect of Good Corporate Governance and Profit Management on Tax Aggressiveness (Empirical Study on Manufacturing Companies Listed on the IDX Period 2014-2017)

Abstract

The objectives of this study are as follows: 1) Finding empirical evidence regarding the effect of institutional ownership on tax aggressiveness; 2) Find empirical evidence regarding the influence of the Board of Commissioners on Tax Aggressiveness; 3) Find empirical evidence regarding the impact of the independent board of commissioners on Tax Aggressiveness; and 4) Find empirical evidence regarding the effect of Profit Management on Tax Aggressiveness.The type of research used in this study is a quantitative research method. The population in this study are all Manufacturing companies that are listed on the Indonesia Stock Exchange for the period 2014-2017. The selection of samples using the purposive sampling method. The analytical method used to test the hypothesis is a multiple regression test.The results of the study show that: 1) Institutional Ownership has a negative effect on Tax Aggressiveness; 2) The board of commissioners has no significant impaction Tax Aggressiveness; 3) Independent commissioners have a negative effect on Tax Aggressiveness; 4) Earnings management has no significant effect Tax Aggressiveness.