Family Ownership, Corporate Governance, and Tax Aggressiveness

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...

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Bibliographic Details
Main Authors: Ida Subaida, Triska Dewi Pramitasari
Format: Article
Language:English
Published: Fakultas Ekonomi Universitas Sriwijaya 2021-03-01
Series:Sriwijaya International Journal of Dynamic Economics and Business
Subjects:
Family Ownership
Tax Aggressiveness
Corporate Governance
Online Access:https://sijdeb.unsri.ac.id/index.php/SIJDEB/article/view/204

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