NOVIANTI, SINTA (2018) EFEKTIVITAS DEWAN KOMISARIS DALAM MEMODERASI PENGARUH KEPEMILIKAN PEMERINTAH DAN KEPEMILIKAN ASING TERHADAP TAX AGGRESSIVE (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014 – 2016). S2 thesis, Universitas Mercu Buana.
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Abstract
This study aims to analyze the effectiveness of the board of commissioners in moderating the influence of government ownership and foreign ownership on tax aggressive using size, profitability and leverage as control variables. This study uses secondary data in the form of financial statements of manufacturing companies listed in Indonesia Stock Exchange (IDX) period 2014 - 2016. The sample used in this study amounted to 69 companies that have met the criteria of the study. This research uses purposive sampling method in sampling and using multiple linear regression with SPSS 21.00 program. The results show that foreign ownership has a positive effect on tax aggressive, while government ownership, board of commissioners in moderating the influence of government ownership and board of commissioner in moderating the influence of foreign ownership have no effect on tax aggressive. The control size variable has a positive effect on the aggressive tax, while profitability and leverage do not affect the aggressive tax. Keywords : government ownership, foreign ownership, board of commissioners, and tax aggressive. Penelitian ini bertujuan untuk menganalisis efektivitas dewan komisaris dalam memoderasi pengaruh kepemilikan pemerintah dan kepemilikan asing terhadap tax aggressive menggunakan size, profitability dan leverage sebagai variabel kontrol. Penelitian ini menggunakan data sekunder berupa laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014 – 2016. Sampel yang digunakan dalam penelitian ini berjumlah 69 perusahaan yang telah memenuhi kriteria penelitian. Penelitian ini menggunakan metode purposive sampling dalam pengambilan sampel dan menngunakan regresi linear berganda dengan program SPSS 21.00. Hasil penelitian menunjukkan bahwa kepemilikan asing berpengaruh positif terhadap tax aggressive, sedangkan kepemilikan pemerintah, dewan komisaris memoderasi pengaruh kepemilikan pemerintah dan dewan komisaris memoderasi pengaruh kepemilikan asing ztidak berpengaruh terhadap tax aggressive. Variabel kontrol size berpengaruh positif terhadap tax aggressive, sedangkan profitability dan leverage tidak berpengaruh terhadap tax aggressive. Kata kunci : kepemilikan pemerintah, kepemilikan asing, dewan komisaris dan tax aggressive
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