ANALISIS DETERMINAN TAX AGGRESSIVENESS PADA PERUSAHAAN MULTINASIONAL

Abstract

Penelitian ini menganalisis pengaruh komite audit terhadap leverage, pengaruh komite audit, corporate social responsibility, ukuran perusahaan, dan leverage terhadap tax aggressiveness, pengaruh komite audit terhadap tax aggressiveness melalui leverage. Populasi penelitian ini adalah perusahaan multinasional non-finance yang terdaftar di Bursa Efek Indonesia periode 2010-2013 sebanyak 124 perusahaan. Pemilihan sampel menggunakan metode purposive sampling. Alat analisis untuk menguji hipotesis adalah path analysis dengan software AMOS versi 21. Hasil penelitian ini menunjukkan bahwa komite audit berpengaruh positif terhadap leverage. Corporate Social Responsibility dan ukuran perusahaan berpengaruh positif terhadap tax aggressiveness. Komite audit dan leverage tidak berpengaruh terhadap tax aggressiveness. Hasil penelitian ini juga menemukan bahwa leverage tidak dapat memediasi pengaruh komite audit terhadap tax aggressiveness.

The aims of this research are to examine the effects of audit committee on leverage, to find the effects of audit committee, corporate social responsibility, company size, and leverage on tax aggreesiveness, to detect the effects of audit committee on tax aggressiveness through leverage. The population in this research is non-finance multinational company listed on the Indonesia Stock Exchange in 2010-2013. In the selection of the sample the study uses purposive sampling method. Under this method, the company obtained a sample of 124 companies. The tool to analyze this hypothesis is path analysis using AMOS sofware version 21. The results of this research indicate that audit committee has a positive effect on leverage. Corporate Social Responsibility and company size has a positive effect on tax aggressiveness. The audit committee and leverage has no effect on tax aggressiveness. The results of this to find that leverage can not mediating audit committee effect on tax aggressiveness.