PENGARUH ANTARA KEPEMILIKAN KELUARGA DAN CORPORATE GOVERNANCE TERHADAP TINDAKAN PAJAK AGRESIF

Alfiyani Nur Hidayanti · Herry Laksito

22 citations0/0 files storedDJA (Diponegoro Journal of Accounting)

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Corporate Taxation and Avoidance Taxation and Compliance Studies Corporate Governance and Financial Management

Abstract

This study aims to analyze and provide empirical evidence of influence between family ownership and corporate governance for aggressive action.The hypothesis (1) family ownership affect aggressive tax measures, (2) corporate governance affects aggressive taxation. The population in this study is a manufacturing company listed on the Stock Exchange 2008-2011.Data was collected using purposive sampling method for manufacturing companies listed on the Indonesia Stock Exchange. Data were analyzed using regression analysis. The results of this study indicate that family ownership has no significant effect on aggressive tax measures. While corporate governance has a significant effect on aggresive tax measures as measured by cash effective tax rate (CETR).

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2021PENGARUH KEPEMILIKAN KELUARGA DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR 2019The Influence of Corporate Governance Mechanisms, Profitability, Leverage, and Earnings Management on Tax Aggressiveness (An Empirical Study on Mining Sector Companies Listed on the Indonesia Stock Exchange in 2014-2017)2022Family Ownership, Independent Commissioners, Audit Quality, And Tax Avoidance In Indonesia

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