Pengaruh Likuiditas dan Proporsi Dewan Komisaris Independen Terhadap Agresivitas Pajak Pada Perusahaan Industri Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia Pada Periode 2016-2020

Susanto, Felicia Angelica (2021) Pengaruh Likuiditas dan Proporsi Dewan Komisaris Independen Terhadap Agresivitas Pajak Pada Perusahaan Industri Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia Pada Periode 2016-2020. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to analyze the influence of liquidity and proportion of independent commissioners of tax aggressivenessby focusing on the consumer goods industry companies listed in Indonesia Stock Exhange with research period in 2016-2020. The data used in this research are secondary data. The population in this study are consumer goods industry companies listed in Indonesia Stock Exhange. The sampling selection method used was purposive sampling and obtained 57 companies with total of 197 samples. The analytical tool used in this study was the linear regression analysis. The results of this research showed that liquidity negatively affect tax aggressiveness and proportion of independent commissioners has no effect on tax aggressiveness. Keywords : Tax aggressiveness, Liquidity, Proportion of independent commissioners

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