Jurnal Akuntansi Trisakti
Vol. 8 No. 1 (2021): Februari

PENGARUH CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK PERUSAHAAN

Delitha Magfira E.G (Universitas Trisakti)
Murtanto Murtanto (Universitas Trisakti)

Article Info

Publish Date
28 Feb 2021

Abstract

The objective of this research is to examine and analyze the effect of corporate governance, firm size and profitability towards tax aggressiveness. The sampel was extracted using purposive sampling method, which is 61 mining companies that listed in Indonesia Stock Exchange for the period of 2017-2019. This research uses multiple linear regression analysis method. The result from this research showed that independent commissioners and firm size have negative impact towards tax aggresiveness, while institusional ownership have a positif impact towards tax aggressiveness, and audit committee and profitability have no impact towards Tax Aggressiveness.

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Journal Info
Jurnal Akuntansi Trisakti
Website

Abbrev

jat

Publisher

Universitas Trisakti

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Trisakti (JAT) has published by Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB). And its an Open Access Journal. Since 2019, JAT changed from E-Journal to OJS. Start from 2014, JAT publications frequency is twice a year, in February and September. The aim of Jurnal Akuntansi ...