PENGARUH KEPEMILIKAN KELUARGA DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR

Autor:	Anggu Batari Mulyadi, Muh Su’un, Ratna Sari
Rok vydání:	2021
Předmět:	Stock exchange Business administration Regression analysis General Medicine Business Tax avoidance Moderation health care economics and organizations
Zdroj:	Amnesty: Jurnal Riset Perpajakan. 4:1-22
ISSN:	2714-6294 2714-6308
DOI:	10.26618/jrp.v4i1.5303
Popis:	This study aims to obtain empirical evidence on the influence of family ownership variables and firm size on tax avoidance and the influence of independent commissioners variables as a moderating variable in the influence of family ownership and firm size on tax aggressiveness. Samples in this study amounted to 13 manufacturing companies on The Indonesia Stock Exchange in 2017 – 2019. Test used Regression Analysis and Moderated Regression Analysis. The results of this study indicate that company ownership has no effect on tax aggressiveness and firm size has positive effect on tax aggressiveness. This study also shows that independent commissioners interaction is not able to moderate (weakens) the influence of family ownership on tax aggressiveness. Independent commissioners is able to moderate (weakens) the influence of firm size on tax aggressiveness.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::9911ae0e5fc8cafb391401e208ea3f98 https://doi.org/10.26618/jrp.v4i1.5303 Zobrazit plný text záznamu