THE EFFECT OF THE COMPANY’S SIZE, AUDIT QUALITY, PROFIT MANAGEMENT AND FAMILY OWNERSHIP ON THE COMPANY’S TAX AGGRESSIVENESS

Abstract

The study aims to empirical test the impact of the company's size, audit quality, profit management and family ownership on the company's tax aggressiveness. The independent variables of this research were the measure of a company measured in natural logarithms of its total assets, the quality of audits measured using dummy variables, profit management measured by profit distribution approach and family ownership measured by dummy variables. Whereas the dependencies in this research are tax aggressiveness that is calculated by using ETR. The data in this research is secondary. The sample used in this research is a manufacturing company listed in the BEI period 2016-2019. The population in this research is 193 companies and the number of 62 companies with a total observation of 248 samples. Sampling samples using impressive sapling methods. Hypothetical testing done by using multiple linear regression analysis. Research shows that the quality of the audit does not affect the company's tax aggressiveness, corporate size, profit management and family ownership reflect tax aggressiveness.