Pengaruh Profitabilitas, Ukuran Perusahaan, Komite Audit Dan Capital Intensity Terhadap Agresivitas Pajak ( Studi Pada Perusahaan Perbankan Yang Terdaftar Di BEI Periode Tahun 2013-2017)

Abstract

Tax has a very important role in building the Indonesian economy because taxes are the main source for the State of Indonesia to fund the State Budget (APBN). Tax payments that carried out by the company correctly have indirect implications for the progress of the country, forming an important function in helping the provision funding of public facilities, such as education, public health, national defense, security and infrastructure.

This study aims to examine the effect of profitability, company size, audit committee and capital intensity on the tax aggressiveness (study on banking companies listed on the Indonesia Stock Exchange for the period 2013-2017). Data collecting techniqus in this research is using secondary data with a purposive sampling method as many as 23 companies. The type of this research is quantitative research. The technique of this research is data analysis using multiple regression analysis.

The results in this study indicates that profitability, company size, audit committee and capital intensity have a positive and significant effect on tax aggressiveness both partially and simultaneously.