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THE INFLUENCE OF LEVERAGE, EXECUTIVE INCENTIVES, MANAGERIAL OWNERSHIP ON TAX AGGRESSIVENESS (STUDY IN MANUFACTURING COMPANIES LISTED ON IDX YEAR 2012-2014)

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Pengarang Shiddiq Multazam - Personal Name
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ABSTRACT This study aims to examine the influence of leverage, executive incentive and managerial ownership on tax aggressiveness. For measuring tax aggressiveness, this study uses Effective Tax Rates (ETR) as a proxy of tax aggressiveness. The samples of this study are the manufacturing companies listed on IDX (Indonesia Stock Exchange) in 2012-2014. The Samples are collected using purposive sampling method and resulted 60 companies as the final samples. The data needed for this study are collected from the companies’ annual report. Then, the data analyzed by multiple regression analysis. The results of this study show that (1) The leverage, executive incentives, and managerial ownership simultaneously influence the tax aggressiveness, (2) The leverage does not have influence on the tax aggressiveness, (3) The executive incentives does not have influence on the tax aggressiveness, (4) The managerial ownership have influence on the tax aggressiveness. Keywords: Leverage, Executive Incentive, Managerial Ownership, Tax Aggressiveness ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh leverage, insentif eksekutif dan kepemilikan manajerial terhadap agresivitas pajak. Untuk mengukur agresivitas pajak, penelitian ini menggunakan Effetive Tax Rate (ETR) sebagai proxy agresivitas pajak. Sampel penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI (Bursa Efek Indonesia) pada 2012-2014. Sampel dikumpulkan dengan menggunakan metode purposive sampling dan menghasilkan 60 perusahaan sebagai sampel akhir. Data yang diperlukan untuk penelitian ini dikumpulkan dari laporan tahunan perusahaan. Kemudian, data dianalisis dengan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa (1) Leverage, insentif eksekutif, dan kepemilikan manajerial secara simultan mempengaruhi agresivitas pajak, (2) leverage tidak memiliki pengaruh pada agresivitas pajak, (3) Insentif eksekutif tidak memiliki pengaruh pada agresivitas pajak, (4) kepemilikan manajerial memiliki pengaruh pada agresivitas pajak. Kata kunci: Leverage, Insentife Eksekutif, Kepemilikan Manajerial, Tax Aggressiveness

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