TAX AGGRESSIVENESS, CAPITAL STRUCTURE, CORPORATE GOVERNANCE DAN  FIRM PERFORMANCE

Agus Sihono; Assa’adatul Khairiyahtussolihah

doi:10.24952/jaksya.v1i1.7584

TAX AGGRESSIVENESS, CAPITAL STRUCTURE, CORPORATE GOVERNANCE DAN FIRM PERFORMANCE

Agus Sihono (Universitas Esa Unggul, Indonesia)
Assa’adatul Khairiyahtussolihah (UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan, Indonesia)

Abstract

Based on agency theory, the purpose of this study is to test empirically the effect of tax aggressiveness, capital structure and corporate governance on firm performance. Multiple regression analysis was used to analyze three years of data (2016-2018) in the unit sample, to find the effect of tax aggressiveness, capital structure, corporate governance on firm performance. The results of the study found that tax aggressiveness has a positive effect on company performance, but corporate governance mechanisms must work effectively, so as to reduce agency costs. The findings of this study provide practical implications that the importance of strengthening corporate governance mechanisms in order to improve company performance and reduce agency costs within the company.

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DOI: https://doi.org/10.24952/jaksya.v1i1.7584