The Relationship between Family Ownership and Tax Avoidance: The Moderating Role of Business Ethical Commitment
Purposes: This study investigates the relationship between family ownership and tax avoidance, with business ethics commitment as a moderation. If well committed by the company, business ethics will improve the quality of decision-making in the business process and create ethical leadership that wil...
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| Format: | Article |
| Language: | English |
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Universitas Negeri Semarang
2024-10-01
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| Series: | Jurnal Dinamika Akuntansi |
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| Online Access: | https://journal.unnes.ac.id/journals/jda/article/view/2297 |
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| author | Maulana Nanda Arifin Rosid |
| author_facet | Maulana Nanda Arifin Rosid |
| author_sort | Maulana Nanda |
| collection | DOAJ |
| description | Purposes: This study investigates the relationship between family ownership and tax avoidance, with business ethics commitment as a moderation. If well committed by the company, business ethics will improve the quality of decision-making in the business process and create ethical leadership that will carry an ethical practice.
Methods: The study utilized regression analysis to examine the hypothesis in a sample of 110 companies listed on the IDX from 2016 to 2019.
Findings: The results show that family-owned companies are not involved in tax avoidance and that a company’s commitment to business ethics can help reduce its tax avoidance practices. The interaction of business ethics commitment in family companies has no relationship with tax avoidance. This finding implies the importance of a company’s commitment to business ethics in running its business.
Novelty: To the best of our knowledge, the nature of the relationship between business ethics commitment to tax avoidance and family ownership remains minimal. Thus, this study fills the research gap by further examining corporate tax avoidance practices determined by family ownership factors and testing the role of business ethics commitment with family ownership on tax avoidance. |
| format | Article |
| id | doaj-art-22e3bef34fb44c79b36c58b70d702e46 |
| institution | OA Journals |
| issn | 2085-4277 |
| language | English |
| publishDate | 2024-10-01 |
| publisher | Universitas Negeri Semarang |
| record_format | Article |
| series | Jurnal Dinamika Akuntansi |
| spelling | doaj-art-22e3bef34fb44c79b36c58b70d702e462025-08-20T02:04:34ZengUniversitas Negeri SemarangJurnal Dinamika Akuntansi2085-42772024-10-0116215016710.15294/jda.v16i2.22972300The Relationship between Family Ownership and Tax Avoidance: The Moderating Role of Business Ethical CommitmentMaulana Nanda0Arifin Rosid1https://orcid.org/0000-0002-0304-1575University of IndonesiaUniversity of IndonesiaPurposes: This study investigates the relationship between family ownership and tax avoidance, with business ethics commitment as a moderation. If well committed by the company, business ethics will improve the quality of decision-making in the business process and create ethical leadership that will carry an ethical practice. Methods: The study utilized regression analysis to examine the hypothesis in a sample of 110 companies listed on the IDX from 2016 to 2019. Findings: The results show that family-owned companies are not involved in tax avoidance and that a company’s commitment to business ethics can help reduce its tax avoidance practices. The interaction of business ethics commitment in family companies has no relationship with tax avoidance. This finding implies the importance of a company’s commitment to business ethics in running its business. Novelty: To the best of our knowledge, the nature of the relationship between business ethics commitment to tax avoidance and family ownership remains minimal. Thus, this study fills the research gap by further examining corporate tax avoidance practices determined by family ownership factors and testing the role of business ethics commitment with family ownership on tax avoidance.https://journal.unnes.ac.id/journals/jda/article/view/2297 business ethics commitment family ownershiptax avoidance |
| spellingShingle | Maulana Nanda Arifin Rosid The Relationship between Family Ownership and Tax Avoidance: The Moderating Role of Business Ethical Commitment Jurnal Dinamika Akuntansi business ethics commitment family ownership tax avoidance |
| title | The Relationship between Family Ownership and Tax Avoidance: The Moderating Role of Business Ethical Commitment |
| title_full | The Relationship between Family Ownership and Tax Avoidance: The Moderating Role of Business Ethical Commitment |
| title_fullStr | The Relationship between Family Ownership and Tax Avoidance: The Moderating Role of Business Ethical Commitment |
| title_full_unstemmed | The Relationship between Family Ownership and Tax Avoidance: The Moderating Role of Business Ethical Commitment |
| title_short | The Relationship between Family Ownership and Tax Avoidance: The Moderating Role of Business Ethical Commitment |
| title_sort | relationship between family ownership and tax avoidance the moderating role of business ethical commitment |
| topic | business ethics commitment family ownership tax avoidance |
| url | https://journal.unnes.ac.id/journals/jda/article/view/2297 |
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