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The Effect of Related Party Transaction, Leverage, Commissioners and Directors Compensation on Tax Aggressiveness

Accounting Analysis Journal · Vol. 5 No. 4 (2016) · pp. 307–316

DOI
10.15294/aaj.v5i4.10726
ISSN
2502-6216, 2252-6765
Published
2016-11-14
Publisher
Universitas Negeri Semarang
Language
eng

Abstract

Penelitian ini bertujuan menganalisis pengaruh transaksi pihak berelasi, leverage, dan kompensasi Dewan Komisaris dan Direksi terhadap agresivitas pajak perusahaan. Populasi penelitian ini adalah perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia periode tahun 2012-2014. Pemilihan sampel menggunakan metode puposive sampling dan diperoleh sampel akhir 27 perusahaan. Alat analisis yang digunakan untuk menguji hipotesis adalah IBM SPSS Statistics Version 21. Hasil penelitian menunjukkan bahwa transaksi pihak berelasi berpengaruh positif signifikan terhadap tingkat agresivitas pajak, leverage tidak berpengaruh signifikan terhadap tingkat agresivitas pajak, kompensasi Dewan Komisaris dan Direksi tidak berpengaruh signifikan terhadap tingkat agresivitas pajak. Perlu dilakukan pengawasan yang lebih intens pada praktik-praktik transaksi pihak berelasi antar perusahaan-perusahaan agar tidak dijadikan sebagai mekanisme perusahaan untuk melakukan penghindaran pajak The aims of this research are to examine the effect of related party transactions, leverage, and the Board of Commissioners and Directors compensation on tax aggressiveness. The population in this research is non-financial companies listed on the Indonesia Stock Exchange year period 2012-2014. The sample selection using purposive sampling method and get 27 companies sampel. This research used IBM SPSS Statistics Version 21 software as the instrument to test the hypotheses. The results showed that the related party transactions has a significant positive effect on tax aggressiveness, leverage has no significant effect on tax aggressiveness, the Board of Commissioners and Board of Directors compensation has no significant effect on tax aggressiveness. It’s necessary a more intense supervision on the practices of related party transactions between companies that are not used as a mechanism companies for tax evasion.

Collaboration network of the authors

40 authors · 94 co-authorship links · 2 across different organisations · showing the 40 most connected

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Universitas Raharja
  • Politeknik Negeri Ujung Pandang
  • Universitas Balikpapan
  • National Research and Innovation Agency
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Untung RahardjaAffiliation unknown3
Nurhayati NurhayatiPoliteknik Negeri Ujung Pandang2
Dedeh SupriyantiAffiliation unknown2
Fitra Putri OgandaUniversitas Raharja1
Qurotul AiniUniversitas Raharja1
Nuke Puji Lestari SantosoUniversitas Raharja1
Rahmat SalamAffiliation unknown1
Muhammad Ari SaputraAffiliation unknown1
Romaito BatubaraAffiliation unknown1
Ade Candra NasutionAffiliation unknown1
Rahma SafitriAffiliation unknown1
Nur Anisah MardiaAffiliation unknown1
Rohani LubisAffiliation unknown1
Riski PratamaAffiliation unknown1
Firman FirmanUniversitas Balikpapan1
Fajar SarananiAffiliation unknown1
Syamsul AlamAffiliation unknown1
Muhammad BasriAffiliation unknown1
La Ode Mustafa RAffiliation unknown1
Wa LiniAffiliation unknown1
La Ode Muh. ElwanAffiliation unknown1
Taufik TaufikNational Research and Innovation Agency1
Dian Trianita LestariAffiliation unknown1
Fathima Aulia Vasya SusantoAffiliation unknown1
Titi Iswanti AfelyaAffiliation unknown1
Irfani IntanAffiliation unknown1
Dwiyana TulakAffiliation unknown1
Muhammad Adhan KurniawanAffiliation unknown1
Zarkiani HasyimAffiliation unknown1
Anjar Kusuma DewiAffiliation unknown1
Nadrun NadrunAffiliation unknown1
Aminuddin SyamAffiliation unknown1
Sabaria Manti BattungAffiliation unknown1
Djunaidi DachlanAffiliation unknown1
Marini Amalia MansurAffiliation unknown1
Elizabet Catherine JusufAffiliation unknown1
Abadi AmanAffiliation unknown1
Syahruni SyahrirAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, first harvested 5 Nov 2026, last seen 5 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">The Effect of Related Party Transaction, Leverage, Commissioners and Directors Compensation on Tax Aggressiveness</dc:title>
	<dc:creator>Azizah, Nur</dc:creator>
	<dc:creator>Kusmuriyanto, Kusmuriyanto</dc:creator>
	<dc:description xml:lang="en-US">Penelitian ini bertujuan menganalisis pengaruh transaksi pihak berelasi, leverage, dan&amp;nbsp;kompensasi Dewan Komisaris dan Direksi terhadap agresivitas pajak perusahaan. Populasi&amp;nbsp;penelitian ini adalah perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia periode&amp;nbsp;tahun 2012-2014. Pemilihan sampel menggunakan metode puposive sampling dan diperoleh&amp;nbsp;sampel akhir 27 perusahaan. Alat analisis yang digunakan untuk menguji hipotesis adalah&amp;nbsp;IBM SPSS Statistics Version 21. Hasil penelitian menunjukkan bahwa transaksi pihak berelasi&amp;nbsp;berpengaruh positif signifikan terhadap tingkat agresivitas pajak, leverage tidak berpengaruh&amp;nbsp;signifikan terhadap tingkat agresivitas pajak, kompensasi Dewan Komisaris dan Direksi tidak&amp;nbsp;berpengaruh signifikan terhadap tingkat agresivitas pajak. Perlu dilakukan pengawasan yang&amp;nbsp;lebih intens pada praktik-praktik transaksi pihak berelasi antar perusahaan-perusahaan agar&amp;nbsp;tidak dijadikan sebagai mekanisme perusahaan untuk melakukan penghindaran pajak
The aims of this research are to examine the effect of related party transactions, leverage, and the Board of Commissioners and Directors compensation on tax aggressiveness. The population in this research is non-financial companies listed on the Indonesia Stock Exchange year period 2012-2014. The sample selection using purposive sampling method and get 27 companies sampel. This research used IBM SPSS Statistics Version 21 software as the instrument to test the hypotheses. The results showed that the related party transactions has a significant positive effect on tax aggressiveness, leverage has no significant effect on tax aggressiveness, the Board of Commissioners and Board of Directors compensation has no significant effect on tax aggressiveness. It’s necessary a more intense supervision on the practices of related party transactions between companies that are not used as a mechanism companies for tax evasion.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2016-11-14</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/10726</dc:identifier>
	<dc:identifier>10.15294/aaj.v5i4.10726</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 5 No 4 (2016): November 2016; 307-316</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:source>10.15294/aaj.v5i4</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/10726/9241</dc:relation>
</oai_dc:dc>