PENGARUH MANAJEMEN LABA DAN CORPORATE GOVERNANCE TERHADAP AGRESIVITAS PAJAK PERUSAHAAN MANUFAKTUR YANG LISTING DI BURSA EFEK INDONESIA (BEI) PERIODE 2011-2013

Abstract

The aim of this research to examine the effect of earnings management and corporate governance to corporate tax aggressiveness. The independent variable is used in this study is earning management measured by discretionary accrual (DA) and corporate governance that measured using independent commissioners and institutional ownership while the dependent variable in this study is tax aggressiveness that measured using effective tax rate (ETR). Population in this research are manufacturing companies listed in Indonesia Stock Exchange (IDX) from 2011 to 2013. The samples selected using purposive sampling method. Data used in this research is secondary data from website Indonesia Stock Exchange www.idx.co.id.

The results show that earning management is not significantly influence to tax aggressiveness, independent commissioners and institutional ownership significantly influence the tax aggressiveness.

Keyword :  tax aggressiveness, earning management, independent commissioners and institutional ownership