PENGARUH STRUKTUR KEPEMILIKAN TERHADAP AGRESIVITAS PAJAK

*Dian Anggraeni Pratiwi  -  Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Moh Didik Ardiyanto  -  Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro

Citation Format:
Abstract

This study aims to examine empirically: 1) the effect of state ownership on tax aggresiveness, 2) the effect of ownership concentration on tax aggresiveness, 3) the effect of institutional ownership on tax aggresiveness. This study used an abnormal book-tax difference (ABTD) and effective tax rate (ETR) as a proxy of tax aggresiveness.

The population in this research is manufacturing company listed in BEI period 2012-2016. Samples are selected using the purposive sampling method. The multiple linear regression is used to test the hipotheses.

The results of this study show that state ownership has a significant positive effect to the tax aggresiveness with ABTD proxy, ownership concentration has a significant positive effect to the tax aggresiveness with  ABTD proxy, and institutional ownership has a significant negative effect to the tax aggresiveness with ABTD  proxy.
Fulltext View|Download
Keywords: Ownership structure, abnormal book-tax difference (ABTD), effective tax rate (ETR), tax aggresiveness
Article Info
Section: Articles
Language : ID
Recent articles
ANALISIS PENGARUH PENGUNGKAPAN RISIKO PERUSAHAAN TERHADAP BIAYA MODAL EKUITAS DAN KINERJA PERUSAHAAN PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013 - 2016 PENGARUH TATA KELOLA PERUSAHAAN TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL More recent articles

Last update:

No citation recorded.

Last update:

No citation recorded.