PENGARUH KEPEMILIKAN KELUARGA DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR
Abstrak
This study aims to obtain empirical evidence on the influence of family ownership variables and firm
size on tax avoidance and the influence of independent commissioners variables as a moderating
variable in the influence of family ownership and firm size on tax aggressiveness. Samples in this study
amounted to 13 manufacturing companies on The Indonesia Stock Exchange in 2017 – 2019. Test used
Regression Analysis and Moderated Regression Analysis. The results of this study indicate that
company ownership has no effect on tax aggressiveness and firm size has positive effect on tax
aggressiveness. This study also shows that independent commissioners interaction is not able to
moderate (weakens) the influence of family ownership on tax aggressiveness. Independent
commissioners is able to moderate (weakens) the influence of firm size on tax aggressiveness.
Keyword: Family Ownership, Firm Size, Tax Aggressiveness, and Independent Commissioners
size on tax avoidance and the influence of independent commissioners variables as a moderating
variable in the influence of family ownership and firm size on tax aggressiveness. Samples in this study
amounted to 13 manufacturing companies on The Indonesia Stock Exchange in 2017 – 2019. Test used
Regression Analysis and Moderated Regression Analysis. The results of this study indicate that
company ownership has no effect on tax aggressiveness and firm size has positive effect on tax
aggressiveness. This study also shows that independent commissioners interaction is not able to
moderate (weakens) the influence of family ownership on tax aggressiveness. Independent
commissioners is able to moderate (weakens) the influence of firm size on tax aggressiveness.
Keyword: Family Ownership, Firm Size, Tax Aggressiveness, and Independent Commissioners