Family Ownership, Corporate Governance, and Tax Aggressiveness
Companies generally prefer to pay small amounts of tax and use aggressive taxation strategies. This study aims to examine the effect of family ownership on tax aggressiveness moderated by corporate governance. Family ownership is measured by dummy variable 1 or 0, corporate governance with the propo...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Fakultas Ekonomi Universitas Sriwijaya
2021-03-01
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| Series: | Sriwijaya International Journal of Dynamic Economics and Business |
| Subjects: | |
| Online Access: | https://sijdeb.unsri.ac.id/index.php/SIJDEB/article/view/204 |
| _version_ | 1797278204600254464 |
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| author | Ida Subaida Triska Dewi Pramitasari |
| author_facet | Ida Subaida Triska Dewi Pramitasari |
| author_sort | Ida Subaida |
| collection | DOAJ |
| description | Companies generally prefer to pay small amounts of tax and use aggressive taxation strategies. This study aims to examine the effect of family ownership on tax aggressiveness moderated by corporate governance. Family ownership is measured by dummy variable 1 or 0, corporate governance with the proportion of the composition of independent commissioners, and tax aggressiveness using the Effective Tax Rate (ETR) on consumer goods companies listed on the Indonesian Stock Exchange in 2018. Data analysis using Moderated Regression Analysis (MRA). The results of this study indicate that family ownership does not affect tax aggressiveness, corporate governance has a positive effect on tax aggressiveness, and corporate governance strengthens the relationship between family ownership and tax aggressiveness. The research implication is that it can be an input in making decisions for the government regarding taxation, for companies related to decision making regarding corporate governance, as well as for investors for investment decisions. |
| first_indexed | 2024-03-07T15:59:56Z |
| format | Article |
| id | doaj.art-51cda7c27238434dacd85ca9b936016b |
| institution | Directory Open Access Journal |
| issn | 2581-2904 2581-2912 |
| language | English |
| last_indexed | 2024-03-07T15:59:56Z |
| publishDate | 2021-03-01 |
| publisher | Fakultas Ekonomi Universitas Sriwijaya |
| record_format | Article |
| series | Sriwijaya International Journal of Dynamic Economics and Business |
| spelling | doaj.art-51cda7c27238434dacd85ca9b936016b2024-03-04T21:53:44ZengFakultas Ekonomi Universitas SriwijayaSriwijaya International Journal of Dynamic Economics and Business2581-29042581-29122021-03-015110.29259/sijdeb.v1i1.51-62120Family Ownership, Corporate Governance, and Tax AggressivenessIda Subaida0Triska Dewi Pramitasari1Universitas Abdurachman Saleh SitubondoUniversitas Abdurachman Saleh SitubondoCompanies generally prefer to pay small amounts of tax and use aggressive taxation strategies. This study aims to examine the effect of family ownership on tax aggressiveness moderated by corporate governance. Family ownership is measured by dummy variable 1 or 0, corporate governance with the proportion of the composition of independent commissioners, and tax aggressiveness using the Effective Tax Rate (ETR) on consumer goods companies listed on the Indonesian Stock Exchange in 2018. Data analysis using Moderated Regression Analysis (MRA). The results of this study indicate that family ownership does not affect tax aggressiveness, corporate governance has a positive effect on tax aggressiveness, and corporate governance strengthens the relationship between family ownership and tax aggressiveness. The research implication is that it can be an input in making decisions for the government regarding taxation, for companies related to decision making regarding corporate governance, as well as for investors for investment decisions.https://sijdeb.unsri.ac.id/index.php/SIJDEB/article/view/204Family OwnershipTax AggressivenessCorporate Governance |
| spellingShingle | Ida Subaida Triska Dewi Pramitasari Family Ownership, Corporate Governance, and Tax Aggressiveness Sriwijaya International Journal of Dynamic Economics and Business Family Ownership Tax Aggressiveness Corporate Governance |
| title | Family Ownership, Corporate Governance, and Tax Aggressiveness |
| title_full | Family Ownership, Corporate Governance, and Tax Aggressiveness |
| title_fullStr | Family Ownership, Corporate Governance, and Tax Aggressiveness |
| title_full_unstemmed | Family Ownership, Corporate Governance, and Tax Aggressiveness |
| title_short | Family Ownership, Corporate Governance, and Tax Aggressiveness |
| title_sort | family ownership corporate governance and tax aggressiveness |
| topic | Family Ownership Tax Aggressiveness Corporate Governance |
| url | https://sijdeb.unsri.ac.id/index.php/SIJDEB/article/view/204 |
| work_keys_str_mv | AT idasubaida familyownershipcorporategovernanceandtaxaggressiveness AT triskadewipramitasari familyownershipcorporategovernanceandtaxaggressiveness |