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Ari Budi Kristanto
Universitas Kristen Satya Wacana
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Media Riset Akuntansi Auditing

 1 
FAKTOR FINANSIAL DAN NON FINANSIAL YANG MEMPENGARUHI AGRESIVITAS PAJAK DI INDONESIA Ardy .; Ari Budi Kristanto
Media Riset Akuntansi, Auditing & Informasi Vol. 15 No. 1 (2015): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (466.882 KB) | DOI: 10.25105/mraai.v15i1.2086

Abstract

Tax aggressiveness conveys benefit in promoting tax payers’ efficiency, but alsobringing the risk at once. The efficiency can be reached through minimizing the tax payment. On the other hand, tax payers’ reputation and firm value may be weakened if the tax aggressiveness is put into opportunistic objective. This paper aims to investigate whether the financial and non-financial factors influence the tax aggressiveness. Financial factors comprise leverage and liquidity. Moreover, the nonfinancial factors cover the proportion of independent commissioners, audit committee and family ownership. Furthermore, the tax payers’ aggressiveness is measured by Effective Tax Rate. The research formulates five hypotheses which are tested using linear regression methods. Moreover, this research employs 72 firm years as samples, which covermanufacturing companies listed in the Indonesian Stock Exchange during 2010 until 2013. Those samples are sorted out by purposive sampling method. The samples are chosen using the purposive sampling method based on certain designated criterias. The result shows that financial factors consist of leverage and liquidity, and nonfinancial factor of audit committee positively influences the tax aggressiveness. While the proportion of independent commissioners and family ownership do not have significant influence toward tax aggressiveness. This finding implies that Indonesian companies tend to aggressive in avoiding the tax for the financial motives rather than non financial motives.Keywords: leverage, liquidity, independent commissioners, audit committee, family ownership, tax aggressiveness
Co-Authors Acropolis Gemilang Mada Ngara Ledewara Adinda Elsinta Damayanti Aditya Satya Yudharma Andika, Tomy Andreas Mardani Anindya Yunita Kartika Putri Anisah Kusuma Dewi Apriani Dorkas Rambu Atahau Aprina Nugrahesthy Sulistya Hapsari Ardy . Atmaja, Teofilus Banni Ayu Fina Karimatussofiah Caecilia Dita Purwanti Christian Alessandro Noreen Christian Alessandro Noreen Christina Kusumadewi Devi, Ikhyana Dewi Widowati Dewi, Anisah Kusuma Dewi, Septiana Kusuma Emelia Aprodaid Marwa Febrita, Restiana Eka Febriyanto, Dwi Panggah Feisy Christina Puteri Geby Febiola Lenggu Gilang Sadita Harijono Harijono Ika Risda Yunisaningrum Ina Dian Permata Intiyas Utami Itasari, Rachmadani Nur Joshua Jordan Mamesah Karinea Hariadi Kerinea Estetika Hariadi Kevin Marshal Mark Kevin Mulyono Teguh Krismona Krismona Laras Novitasari Marcelina Novenda Gissela Anggari Mardani, Andreas Margareta Dewi Perbawaningsih Maria Rio Rita Maria Theresia Irlene Mark, Kevin Marshal Mikhael Andre Kurniawan Muhammad Zainul Abidin, Muhammad Zainul Nelphy Bryan Abrahams Nelphy Bryan Abrahams, Nelphy Bryan Ni Luh Putu Chandrika Nugraha, Royanul Ocsa Nugraha Saian Paskah Ika Nugroho Pinata, Tabita Aszola Priscilla Intan Dwi Kriswidiyanti Priska Tandi Gala Putri, Dhea Safira Rahayu Widati Restiyanti Restiyanti Restiyanti Restiyanti Riskin Hidayat Salma Faundria Nagari Seviana, Amalia Aida Sherliana Dewi Soegiono, Like Supatmi Syarendra, Jessica Dhea Theresia Woro Damayanti Utomo, Mohamad Nur Vanesali, Laurensia Vania Clarensia Budiono Veronica Rasmi Febrianty Siahaan Viliona Viliona Viliona Viliona Vina Elfreda Vitalia Thesa Pramaishella Widya Oktarina Sulistyaningrum Widya Oktarina Sulistyaningrum Yeterina Widi Nugrahanti Yokhebed Widhianingtyas Yoko Karundeng Yuna Adhi Pamungkas Yunita Kurniawati Zefanya Lisnarossa Damahendra