PENGARUH KARAKTERISTIK KEPEMILIKAN PERUSAHAAN TERHADAP TINDAKAN PAJAK AGRESIF

Abstract

Tax aggressiveness act is an all that purposed to decrease hit tax profit on tax planning way. This research purposed to find the influence of characteristic of institutional ownership to firm tax aggresiveness. The research do by the manufacturing firm that listed on Indonesian stock Of Change from the 2007 – 2010. The total sample of this research are 56 firms sample listed. Hypothesis test that used is single regretion analysis by using SPSS 15. The result of hypothesis test show that, there are no influence of characteristic of institutional ownership to firm tax aggressiveness.

Keyword: Institutional ownership, tax agressiveness