Indonesia Conference Directory

The research aims to determine the role of independent commissioners in moderating the influence of executive ownership and executive compensation on tax aggressiveness. This study uses mining, agriculture, property, real estate and building construction companies listed on the Indonesia Stock Exchange (IDX) in 2013 –2017. The sample selection used a purposive sampling method and obtained 18 companies with 90 units analysis. The method of data analysis in this research uses absolute difference test analysis on moderated regression analysis The result of this research indicates that executive ownership has a significant negative effect on tax aggressiveness. Meanwhile, executive compensation cannot effect on tax aggressiveness and independent commissioners cannot moderate both the relationship of executive ownership with tax aggressiveness and also executive compensation with tax aggressiveness. The conclusion of this research is that only executive ownership has an influence on tax aggressiveness. Therefore, companies must be more pay attention to provision of stock incentives to company executive.