KOMISARIS INDEPENDEN SEBAGAI PEMODERASI PENGARUH LIKUIDITAS, LEVERAGE, DAN FIRM SIZE TERHADAP AGRESIVITAS PAJAK

Abstract

The realization of tax revenues in Indonesia for 2017-2022 shows a tendency not to reach the predetermined targets. This is because not a few companies assume that paying taxes can reduce profits so that they take advantage of the weaknesses or gaps (grey areas) that have been regulated in the tax law, namely by taking tax aggressiveness. This study aims to examine and analyze the effect of liquidity, leverage, and firm size on tax aggressiveness with independent commissioners as moderating variables in the energy, infrastructure, transportation and logistics sectors listed on the Indonesia Stock Exchange for the 2017- 2022 period. Sampling used a non-probability sampling method with a purposive sampling technique so that there were thirteen companies as research samples. Data were analyzed using multiple linear regression analysis and Moderated Regression Analysis (MRA). The results showed that liquidity, leverage, and firm size have a negative effect on tax aggressiveness. Independent commissioners do not moderate the effect of liquidity on tax aggressiveness, while independent commissioners moderate the effect of leverage and firm size on tax aggressiveness.