PENGARUH CORPORATE GOVERNANCE, CORPORATESOCIAL RESPONSIBILITY, DAN LEVERAGETERHADAPAGRESIVITAS PAJAK

Abstract

AbstractThis study aims to determine the ef ect of corporate governance, corporate social responsibility, and leverage on tax aggressiveness Tax aggressiveness is proxied using the ef ective tax rate. Corporate governance variables are proxied in independent commissioners, independent audit committees, educational background of the board of directors and experience of the board of directors. The object of research in this study are banking companies listed on the Indonesia Stock Exchange in 2017-2021. The results of this study indicate that the independent commissioner and leverage have apositive and significant ef ect on tax aggressiveness, the independent audit committee has anegative and significant ef ect on tax aggressiveness, the educational background of the board of directors, the experience of the board of directors and corporate social responsibility has no ef ect on tax aggressiveness. Keywords: tax aggressiveness, corporate governance, corporate social responsibility, leverageAbstrakPenelitian ini bertujuan untuk mengetahui pengaruh corporate governance, corporate social responsibility, dan leverage terhadap agresivitas pajak Agresivitaspajak diproksikan menggunakan effective tax rate. Variabel corporate governancediproksikan dalam komisaris independen, komite audit independen, latar belakangpendidikan dewan direksi dan pengalaman dewan direksi. Objek penelitian dalampenelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek IndonesiaID25701 Prosiding 8 th Management Dynamic Conference Makassar, 16-17 Maret 2023109tahun 2017-2021. Teknik pengambilan sampel penelitian ini menggunakanpurposive sampling dengan jumlah sampel akhir sebanyak 159 sampel selama2017-2021. Mtode analisis data dalam penelitan ini adalah analisis regresi linear berganda dengan menggunakan SPSS versi 25. Hasil penelitian ini menunjukkan bahwa komisaris independen dan Leverageberpengaruh positif dan signifikan terhadap agresivitas pajak, komite audit independen berpengaruh negatif dan signifikan terhadap agresivitas pajak, latar belakang pendidikan dewan dewan direksi, pengalaman dewan direksi dancorporate social responsibility tidak berpengaruh terhadap agresivitas pajak.