PENGARUH KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP AGRESIVITAS PAJAK
Daftar Isi:
- This study aims to determine the effect of independent commissioners and audit committees on tax aggressiveness proxied by Cash Effective Tax Rate (CETR) with company size, profitability, and debt levels as control variables. The sample in this study is manufacturing companies listed on the Indonesia Stock Exchange in the period 2016-2018. The technique used in this research is multiple linear analysis method. The number of samples used was 52 companies taken through purposive sampling. The results showed that the independent commissioner and audit committee had a positive and significant effect on tax aggressiveness.