Factors of Tax Aggressiveness: Study Cases in Indonesia

Tax aggressiveness is not new to the public, it is one of the ways taxpayers can use tax avoidance to reduce the amount of their tax payments to the government, especially in Indonesia. Income received by companies listed on the stock exchange makes the company’s decision-holders reluctant to pay real taxes, using the company’s debt interest to reduce the amount of taxes, and oversight by institutional ownership. 19 companies obtained purposive samples in 3 years—data research from 2019 to 2021—or as many as 57 financial statement data came from the Indonesia Stock Exchange. The result was debt to assets ratio, return on assets and institutional ownership have effect on tax aggressiveness, and institutional ownership was not influenced by tax aggressiveness. Meanwhile, the independent commissioner was able to moderate the influence of institutional ownership on tax aggressiveness, on the other side, the independent commissioner was unable to moderate the influence of debt to assets ratio and return on assets on tax aggressiveness.