PENGARUH KARAKTERISTIK KEPEMILIKAN TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN GO-PUBLIK

Abstract

Tax aggressiveness is one of the important subject in tax planning. Many research has been done in this field. However, study of tax aggressiveness using Indonesian company is limited. This study a to investigates the effect of ownership characteristic on tax aggressiveness. The premise that uses in this study is agency theory. Manufacturing companies is used that produce raw materials as a research object. The final sample of this study is 24 companies with number of observation 120. Ownership characteristic measured by four variable that are family ownership, managerial ownership, institusional ownership, and foreign ownership. This study also uses four control variable ; return on asset, leverage, firm size, and company age. By applying the multiple linear regression, we found there is no effect of family ownership, managerial ownership, institusional ownership, and foreign ownership on tax aggressiveness. However, two control variable (return on asset and company age) have a significant effect on tax aggressiveness. Meanwhile, leverage and firm size do not associate with tax aggressiveness.

Key Words: Tax aggressiveness and ownership charactheristic.