Electronic Theses and Dissertation

Abstract the purpose of this research is to examine the effect os institusional ownership, family ownership and board of director characteristoc towards tax aggresivities on manufacturing company listed in idx during the period 2010-2013. the result shows that coefficient which has the biggest effect towards tax aggresivities on manufacturing company listed in idx is institusional ownership. institusional ownership, family ownership, and board of directors characteristics have significant effect towards tax aggresivities on manufacturing company listed in idx, reaching 51,8% and the rest 48,2% affected by other variables that excluded in this research. according the partial test (t-test), the result show that institusional ownership, family ownership, and board of directors characteristics have a significant effect towards tax aggresive on manufacturing comoany listed in idx. according to the simultaneous test (f-test), the result show that institusional ownership, family ownership, and board of director characteristics have a significant effect towards tax aggresivities on manufacturing company listed in idx. keywords: tax aggresivities, institusional ownership, family ownership, board of directors abstrak tujuan penelitian ini adalah untuk mengetahui pengaruh kepemilikan institusional, kepemilikan keluarga, dan karakteristik dewan direksi terhadap tindakan pajak agresif pada perusahaan manufaktur yang terdaftar di bei 2010-2013. hasil penelitian diperoleh koefisien yang paling besar pengaruhnya terhadap tindakan pajak agresif pada perusahaan manufaktur di bei adalah kepemilikan institusional. kepemilikan institusional, kepemilikan keluarga dan karakteristik dewan direksi sangat berpengaruh terhadap tindakan pajak agresif pada perusahaan manufaktur di bei yaitu mencapai 51,8 persen dan sisanya 48,2 persen dipengaruhi oleh variabel lainnya diluar model penelitian ini. hasil pengujian dengan menggunakan uji t-tes menunjukkan bahwa kepemilikan institusional, kepemilikan keluarga dan karakteristik dewan direksi secara parsial berpengaruh signifikan terhadap tindakan pajak agresif pada perusahaan manufaktur di bei. pengujian dengan menggunakan uji f-tes menunjukkan bahwa kepemilikan institusional, kepemilikan keluarga dan karakteristik dewan direksi secara simultan berpengaruh signifikan terhadap tindakan pajak agresif pada perusahaan manufaktur di bei. kata kunci: kepemilikan institusional, kepemilikan keluarga, karakteristik dewan direksi, dan tindakan pajak agresif