PENGARUH UKURAN PERUSAHAAN TERHADAP AGGRESSIVE TAX AVOIDANCE DI INDONESIA

Abstract

Abstract: The Influence Of Size Firm On Aggressive Tax Avoidance In Indonesia. This study aims to empirically examine the effect of firm size (Firm Size) against aggressive tax avoidance (aggressive tax avoidance) in Indonesia. The method in use is descriptive quantitative with panel data of financial statements of listed companies on the Stock Exchange in the period 2010-2012 which regresswith Eviews program. The results of this study indicate that company size has no effect on aggressive tax avoidance in Indonesia, which means that the behavior of firms in Indonesia for more aggressive tax avoidance do not affect the size of the company.

Abstrak: Pengaruh Ukuran Perusahaan Terhadap Aggressive Tax Avoidance Di Indonesia Tujuan Penelitian ini Menguji secara Empiris Pengaruh Ukuran Perusahaan (Firm Size) terhadap Penghindaran Pajak Agresif (Aggressive Tax Avoidance) di Indonesia. Penelitian ini menggunakan metode deskriptif kuantitatif dengan data panel laporan keuangan yang terdaftar di BEI periode 2010-2012 yang dilakukan uji regresi dengan program Eviews. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan tidak berpengaruh terhadap aggressive tax avoidance di Indonesia, yang artinya bahwa perilaku perusahaan-perusahaan di
Indonesia untuk semakin melakukan aggressive tax avoidance tidak dipengaruhi besar kecilnya perusahaan.