Pengaruh Ukuran KAP, Audit Fee, dan Audit Tenure pada Agresivitas Pajak

Abstrak

Tax aggressiveness is an aggressive act against taxes to minimize tax payments either through tax avoidance or  tax evasion. Tax revenue data in Indonesia shows an aggressive business entity in Indonesia against taxes, as evidenced by the decline in tax revenue percentage of 2011-2015. The purpose of this study is to determine the effect of auditor size, audit fee, and audit tenure on tax aggressiveness by using firm size and type of company as control variable. The usefulness of theoretical research, can provide empirical evidence of Theory of Planned Behavior in explaining the effect of auditor size, audit fee, and audit tenure on the possibility of corporate management tax aggressiveness. It can practically contribute thought as a consideration to the board of commissioners of the company in overseeing the company's management actions, especially in terms of taxation. This research is quantitative research which form associative. This research uses (-GAAP ETR) to measure companies  tax aggressiveness that listed in  Compass Index 100 Indonesia Stock Exchange period 2013-2015. Methods of data collection in this study using non-participant observation method. The number of samples used is 26 companies. Sampling method used is non-probability method with purposive sampling technique. Research data were analyzed by using multiple linear regression. Based on the results of the analysis, this study shows that the size of auditor  has a positive and significant effect on tax aggressiveness, audit fee has a negative and significant effect on tax aggressiveness, and audit tenure has no effect on tax aggressiveness.