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PENGARUH TATA KELOLA PERUSAHAAN TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2015

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ABSTRACT THE EFFECT OF GOOD CORPORATE GOVERNANCE ON TAX AGGRESIVENESS OF BANKING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE In 2011-2015 Written by: Rosa Kimberly NIM: 1432139 This study was aimed to determine whether the good corporate governance has influence on tax aggressiveness of banking companies listed on Indonesia Stock Exchange. Good corporate governance as independent variable is taken from (Corporate Governance Perception Index) CGPI survey and tax aggressiveness is measured by Effective Tax Rate (ETR). This research uses banking companies which is registered in BEI and follow the CGPI survey at the period of 2011-2015 as the sample. The sampling technique used in this research is purposive sampling and obtained samples of 5 banks companies in Indonesia. The statistic data will be processed using SPSS 21. Keywords : Good corporate governance, Tax aggressiveness