THE EFFECT OF LEVERAGE, FINANCIAL DISTRESS, INSTITUTIONAL OWNERSHIP, INDEPENDENT COMMISSIONERS, AND AUDIT COMMITTEE ON CORPORATE TAX AGGRESSIVENESS

Abstract

This study aims to examine the influence of Leverage, Financial Distress, Institutional Ownership, Independent Commissioners, and Audit Committees on Tax Aggressiveness. The population in this study were companies in the Consumer Goods Cyclical sector listed on the Indonesia Stock Exchange in 20222024. The sample size in this study was 47 companies with a total of 141 observations from 2022 to 2024. The sampling technique used a purposive sampling method. The research method used was quantitative with secondary data sources. The data analysis method used panel data regression analysis with EVIEWS version 13. The results of this study provide empirical evidence that partially the variables of Financial Distress and Independent Commissioners have a positive effect on Tax Aggressiveness. Meanwhile, the variables of Leverage, Institutional Ownership, and Audit Committee have no effect on Tax Aggressiveness. Simultaneously, the variables of Leverage, Financial Distress, Institutional Ownership, Independent Commissioners, and Audit Committee have a significant effect on Tax Aggressiveness.