PENGARUH KARAKTERISTIK DEWAN KOMISARIS TERHADAP AGGRESSIVE TAX PALNNING PADA PERUSAHAAN YANG TERDAFTAR DI BEI PERIODE 2013-2015

  • Elissa Virginia Gunawan Jurusan Akuntansi Fakultas Bisnis dan Ekonomika Universitas Surabaya
  • Dedhy Sulistiawan Jurusan Akuntansi Fakultas Bisnis dan Ekonomika Universitas Surabaya
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Keywords: Aggressive Tax Planning, Komisaris Independen, Ukuran Dewan Komisaris

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik dewan komisaris terhadap aggressive tax planning pada perusahaan yang terdaftar di BEI periode 2013-2015 di Indonesia. Penelitian ini menggunakan profitabilitas (ROA) dan ukuran perusahaan sebagai variabel kontrol. Aggressive tax planning pada penelitian ini diukur dengan effective tax rate sebagai variabel dependen. Populasi dalam penelitian ini adalah perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia selama periode 2013 sampai dengan 2015. Hasil pengujian menunjukkan bahwa tidak ada  pengaruh antara karakteristik dewan komisaris yang diukur menggunakan gender, komisaris independen, dan ukuran dewan.

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Published
2018-03-01