11. Pengaruh Ukuran Perusahaan terhadap Aggressive Tax Avoidance di Indonesia

Abstract

The Influence Of Size Firm On Aggressive Tax Avoidance In In-donesia. This study aims to empirically examine the effect of firm size (Firm Size) against aggressive tax avoidance (aggressive tax avoidance) in Indonesia. The method in use is descriptive quantitative with panel data of financial statements of listed companies on the Stock Exchange in the period 2010-2012 which regress with Eviews program. The results of this study indicate that company size has no effect on aggressive tax avoidance in Indonesia, which means that the behavior of firms in Indonesia for more aggressive tax avoidance do not affect the size of the company.