GOOD CORPORATE GOVERNANCE, KEPEMILIKAN MANAJERIAL DAN INTENSITAS PERSEDIAAN TERHADAP AGRESIVITAS WAJIB PAJAK BADAN
Authors: Sugiyarti Listya , Mu’amalah Kenny Nadita 
Published: March 2023

ABSTRAKDewan komisaris independen, kepemilikan institusional, kepemilikan manajerial, dan intensitas persediaan merupakan faktor yang mempengaruhi agresivitas wajib pajak badan, unutk itu peneliti menguji variabel tersebut. Penelitian ini menggunakan penelitian kuantitatif dengan data yang digunakan yaitu data sekunder yang bersumber dari laporan keuangan tahunan. Populasi dalam penelitian ini adalah perusahaan manufaktur subsector makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada tahun 2019-2021 dengan jumlah populasi sebanyak 72 perusahaan. Metode pemilihan sampel yang dipilih adalah purposive sampling dan sampel yang sesuai kriteria diperoleh sebanyak 19 perusahaan dengan total 57 data laporan keuangan. Metode analisis data yang digunakan ialah statistik deskriptif, pengujian asumsi klasik, regresi data panel serta pengujian hipotesis. Analisis data penelitian ini menggunakan perhitungan statistik dengan menggunakan aplikasi Eviews versi 9. Hasil penelitian secara simultan menunjukkan bahwa dewan komisaris independen, kepemilikan institusional, kepemilikan manajerial, dan intensitas persediaan secara bersama-sama berpengaruh terhadap agresivitas wajib pajak badan. Berdasarkan hasil penelitian secara parsial menunjukkan bahwa dewan komisaris independen, kepemilikan institusional, kepemilikan manajerial tidak berpengaruh terhadap agresivitas wajib pajak badan. Sedangkan intensitas persediaan berpengaruh negatif dan signifikan terhadap agresivitas wajib pajak badan. Kata Kunci : Dewan Komisaris Independen; Kepemilikan Institusional; Kepemilikan Manajerial; Intensitas Persediaan; Agresivitas Wajib Pajak Badan. GOOD CORPORATE GOVERNANCE, MANAGERIAL OWNERSHIP AND INVENTORY INTENSITY ON CORPORATE TAXPAYER AGGRESSIVITYABSTRACTThis study aims to empirically test how much influence the independent board of commissioners, institutional ownership, managerial ownership, and inventory intentensity have on aggressiveness of corporate. This type of research is a quantitative research with the data used is secondary data sourced from the annual financial statements. The population in this study is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021 with a total population of 72 companies. The sample selection method selected was purposive sampling and a sample that met the criteria was obtained as many as 19 companies with a total of 57 financial report data. The data analysis method used is descriptive statistics, classical assumption testing, panel data regression and hypothesis testing. The data analysis of this study used statistical calculations using the Eviews version 9. The results of the simultaneous study showed that, independent board of commissioners, institutional ownership, managerial ownership, and inventory intentensity together had aggressiveness of corporate. Based on the results of the partial study shows that independent board of commissioners, institutional ownership, managerial ownership have no effect on aggressiveness of corporate. While of the has inventory intentensity a negative and significant effect on aggressiveness of corporate.Keywords: Independent Board Of Commissioners; Institutional Ownership; Managerial Ownership; Inventory Intentensity; Aggressiveness Of Corporate