Pengaruh Manajemen Laba, Intensitas Modal, dan Likuiditas Terhadap Agresivitas Pajak dengan Komisaris Independen sebagai Pemoderasi

Abstract

This study discusses the effect of the earnings management, capital intensity, and liquidity on tax aggressiveness of public offering shares listed on the Indonesian Stock Exchange with independent ommissioner as moderation. This research examines in 2015-2019. Sampling technique used is urposive sampling and the number of samples are 34 companies. The research analysis used is moderated regression analysis (MRA). The results showed that Earnings Management have a significant positive, capital intensity have a significant negative while liquidity has no significant effect. The moderate independent commisioner are not able to maderate the influence of capital intensity and the influence of liquidity on tax aggressiveness while independent commissioner is able to moderate the influence of earnings management on tax aggressiveness.