PENGARUH MEKANISME PENGAWASAN STAKEHOLDER TERHADAP TINDAKAN AGRESIVITAS PAJAK
Abstract: This study aims to
examine the influence of stakeholder’s oversight mechanism consisting of: board
of commissioner meeting frequency, audit committee independence, audit
committee competency, audit committee meeting frequency, auditor specialization
in industry, audit tenure, leverage and litigation concentration on tax aggressiveness which measured by cash
effective tax rate (CETR).The population of this research are listed
manufactured companies in Indonesian Stock Exchange (IDX) in the year
2010-2013. Based on purposive sampling method, there are 120 companies
fulfilling the criterions. This research used multiple linear regression
analysis. The result of this research indicates that audit committee competency
and auditor specialization in industry have a negative and significant effect
to tax aggressiveness. Audit tenure have a positive and significant effect to
tax aggressiveness. While other variables do not have significant effect to tax
aggressiveness
Penulis: Noor Faizah Ariyani,
Puji Harto
Kode Jurnal: jpakuntansidd140908
