Tax Aggressiveness Determinant: Evidence on Consumer Non-Cyclicals Sector
Tax Aggressiveness can be interpreted as minimising the tax expenses paid aggressively. The primary goal of this research is to analyse and acquire proof of the influence of related party transactions, advertising expenses, and executive compensation on tax aggressiveness at companies from the consu...
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| Format: | Article |
| Language: | English |
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Universitas Tarumanagara
2025-01-01
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| Series: | Jurnal Akuntansi |
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| Online Access: | http://ecojoin.org/index.php/EJA/article/view/1668 |
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| _version_ | 1832576340236173312 |
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| author | Kurnia Ninit Megalia Pransisca |
| author_facet | Kurnia Ninit Megalia Pransisca |
| author_sort | Kurnia |
| collection | DOAJ |
| description | Tax Aggressiveness can be interpreted as minimising the tax expenses paid aggressively. The primary goal of this research is to analyse and acquire proof of the influence of related party transactions, advertising expenses, and executive compensation on tax aggressiveness at companies from the consumer non-cyclical sector listed on the Indonesia Stock Exchange from 2017 until 2021. The method used for sample selection is purposive sampling, which obtained 18 samples, totalling 90 observations. The research used a quantitative approach and panel data regression analysis technique. The outcomes of this research show that related party transactions, advertising expenses, and executive compensation simultaneously influence tax aggressiveness. According to the partial test, the results showed that the related party transaction negatively influences tax aggressiveness. In contrast, advertising expenses and executive compensation do not influence tax aggressiveness. |
| format | Article |
| id | doaj-art-63c4cdee96414d8995469213a2c9d202 |
| institution | Kabale University |
| issn | 1410-3591 2549-8800 |
| language | English |
| publishDate | 2025-01-01 |
| publisher | Universitas Tarumanagara |
| record_format | Article |
| series | Jurnal Akuntansi |
| spelling | doaj-art-63c4cdee96414d8995469213a2c9d2022025-01-31T07:22:50ZengUniversitas TarumanagaraJurnal Akuntansi1410-35912549-88002025-01-01291708710.24912/ja.v29i1.16681652Tax Aggressiveness Determinant: Evidence on Consumer Non-Cyclicals SectorKurnia0Ninit Megalia Pransisca1Faculty of Economic and Bussiness, Telkom University, BandungFaculty of Economic and Bussiness, Telkom University, BandungTax Aggressiveness can be interpreted as minimising the tax expenses paid aggressively. The primary goal of this research is to analyse and acquire proof of the influence of related party transactions, advertising expenses, and executive compensation on tax aggressiveness at companies from the consumer non-cyclical sector listed on the Indonesia Stock Exchange from 2017 until 2021. The method used for sample selection is purposive sampling, which obtained 18 samples, totalling 90 observations. The research used a quantitative approach and panel data regression analysis technique. The outcomes of this research show that related party transactions, advertising expenses, and executive compensation simultaneously influence tax aggressiveness. According to the partial test, the results showed that the related party transaction negatively influences tax aggressiveness. In contrast, advertising expenses and executive compensation do not influence tax aggressiveness.http://ecojoin.org/index.php/EJA/article/view/1668tax aggressiveness; related party transaction; advertising expenses; executive compensation. |
| spellingShingle | Kurnia Ninit Megalia Pransisca Tax Aggressiveness Determinant: Evidence on Consumer Non-Cyclicals Sector Jurnal Akuntansi tax aggressiveness; related party transaction; advertising expenses; executive compensation. |
| title | Tax Aggressiveness Determinant: Evidence on Consumer Non-Cyclicals Sector |
| title_full | Tax Aggressiveness Determinant: Evidence on Consumer Non-Cyclicals Sector |
| title_fullStr | Tax Aggressiveness Determinant: Evidence on Consumer Non-Cyclicals Sector |
| title_full_unstemmed | Tax Aggressiveness Determinant: Evidence on Consumer Non-Cyclicals Sector |
| title_short | Tax Aggressiveness Determinant: Evidence on Consumer Non-Cyclicals Sector |
| title_sort | tax aggressiveness determinant evidence on consumer non cyclicals sector |
| topic | tax aggressiveness; related party transaction; advertising expenses; executive compensation. |
| url | http://ecojoin.org/index.php/EJA/article/view/1668 |
| work_keys_str_mv | AT kurnia taxaggressivenessdeterminantevidenceonconsumernoncyclicalssector AT ninitmegaliapransisca taxaggressivenessdeterminantevidenceonconsumernoncyclicalssector |