The Influence Of The Audit Committee, Leverage, Profitability On Tax Aggressiveness With Independent Commissioners As A Moderating Variable

Abstract

Tax aggressiveness is an action taken by a company to reduce its cost in fulfilling its tax obligations. Companies that engage in tax aggressiveness to save on tax payments will generate higher profits in the future. The purpose of this research is to examine and explain the influence of the audit committee, leverage, profitability, and independent commissioners on the value of manufacturing companies listed on the Indonesia Stock Exchange. The sample size in this study consisted of 107 manufacturing companies from 2021-2023, with 49 outlier data points and a total of 272 companies in the research. Data collection used the non-participant observation method. The data analysis technique used is moderation regression analysis. The analysis results show that the audit committee has a positive and significant effect on tax aggressiveness, leverage has a negative and significant effect on tax aggressiveness, profitability has a positive effect on tax aggressiveness, independent commissioners weaken the influence of the audit committee on tax aggressiveness, independent commissioners weaken the influence of leverage on tax aggressiveness, and independent commissioners strengthen the influence of profitability on tax aggressiveness. The theoretical implication of this research is to provide knowledge and strengthen the theory of corporate agency value related to the audit committee, leverage, profitability, and independent commissioners. The implication of this research is that manufacturing sector companies should be more careful in formulating tax policies that align with the principles of good corporate governance