PENGARUH LINDUNG NILAI, FINANCIAL LEVERAGE, CORPORATE SOCIAL RESPONSIBILITY DAN KEPEMILIKAN INSTITUSIONAL TERHADAP AGRESIVITAS PAJAK

Abstract

This research aims to analyze the impact of hedging, financial leverage,
corporate social responsibility and institutional ownership on tax aggressiveness,.
The population in this research is company listed in Indonesia Stock Exchnage in
2013 until 2017. Total sample in this research is 28 companies with five years
observation. Sampling technique in this research using purposive sampling
technique and analysis teqhnique using multiple liniear regression The result of
this research indicates that financial leverage, corporate social responsibility and
institutional ownerships influence the tax aggressiveness. Meanwhile the hegding
has no significant impact on tax aggressiveness. 

Keywords: Hedging, Financial Leverage, Corporate Social Responsibility,
Institutional Ownership, Tax Aggressiveness.