THE EFFECT OF FIXED ASSETS INTENSITY, MANAGERIAL OWNERSHIP, AND AUDITOR QUALITY ON TAX AGGRESSIVENESS

Septian Septian, Suciati Muanifah

Abstract


This study aims to determine the effect of fixed asset intensity, managerial ownership and auditor quality on tax aggressiveness of financial companies listed on the Indonesian stock exchange in 2016-2020. The research method used is a quantitative method with an associative approach. The population in this study were 102 financial companies listed on the Indonesia Stock Exchange in 2016-2020. The sample in this study were 19 companies with 95 financial statement data using purposive sampling method as a sampling technique. Hypothesis testing in this study used panel data regression analysis using Eviews software version 9.0. The results show that partially fixed asset intensity,auditor quality has no effect on tax aggressiveness. Meanwhile, managerial ownership affects the tax aggressiveness. And the test results simultaneously show that fixed asset intensity, managerial ownership and auditor quality affect the tax aggressiveness.

 

Keywords: Asset Intensity, Managerial Ownership, Auditor Quality and Tax Aggressiveness


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