PENGARUH LEVERAGE, PERTUMBUHAN PERUSAHAAN, DAN PROPORSI KOMISARIS INDEPENDEN TERHADAP AGRESIVITAS PAJAK

ABSTRACT
This study have a purpose to know how is variable leverage, corporate growth, and the proportion of independent commissioners have an influence on tax aggressiveness. The theory in this research is the theory of earnings management and how the tax motivation in earnings management. The population in this research are all sector of company which registered in BEI, that is as much as 543 companies, while the sample is chosen based on purposive sampling technique, so get sample as many as 162 companies. Data analysis techniques used are multiple regression analysis to determine the effect of leverage variables, company growth, and the proportion of independent commissioners to tax aggressiveness. The results showed that the variable leverage and proportion of independent commissioners have a significant positive effect on tax aggressiveness, while the variable growth of the company does not affect the aggressiveness of taxes.

Kata kunci: leverage, corporate growth, proportion of independent commisioners, aggressiveness tax.