LIKUIDITAS, LEVERAGE, KOMISARIS INDEPENDEN, DAN MANAJEMENLABA TERHADAP AGRESIVITAS PAJAK PERUSAHAAN
Krisnata Dwi Suyanto
Fakultas Ekonomika dan Bisnis Universitas Kristen Satya WacanaJl. Diponegoro 52-60 Salatiga, 50711.
Tax aggressive was the action designed to reduce taxable income appropriate to tax plan, which could be legal or illegal. This study investigated if extent of liquidity, leverage, independent commissioners and earning management affected corporate tax aggressiveness. Effective tax rate (ETR) and cash effective tax rate (CETR) were used to measure tax aggressiveness. Test was conducted for manufacturing firms which were listed in Indonesian Stock Exchange during the period of 2006-2010. Panel data regression was used to test the hypothesis. The result of the hypothesis was that it failed to find significant relation between liquidity and tax aggressiveness. Independent commissioners had a negative impact to tax aggressiveness, but leverage and earning management had a positive impact to tax aggressiveness.
Keywords: corporate tax aggressiveness, liquidity, leverage, independent commissioners, earning management.