Pengaruh moderasi koneksi politik terhadap kepemilikan keluarga dan agresivitas pajak
The study aims to prove moderating effect of political connection to family ownership and how it affects corporate tax aggressiveness. This research contain all non-financial listed companies on Indonesia Stock Exchange from 2010 to 2013 by using purposive sampling method and regression for data ana...
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| Format: | Article |
| Language: | English |
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Universitas Islam Indonesia
2018-11-01
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| Series: | Jurnal Akuntansi dan Auditing Indonesia |
| Subjects: | |
| Online Access: | https://journal.uii.ac.id/JAAI/article/view/9871 |
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| _version_ | 1850277962354524160 |
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| author | Widya Hidayati Vera Diyanty |
| author_facet | Widya Hidayati Vera Diyanty |
| author_sort | Widya Hidayati |
| collection | DOAJ |
| description | The study aims to prove moderating effect of political connection to family ownership and how it affects corporate tax aggressiveness. This research contain all non-financial listed companies on Indonesia Stock Exchange from 2010 to 2013 by using purposive sampling method and regression for data analysis. Tax aggressiveness is measured through Effective Tax Rate (ETR) and Current Effective Tax Rate (CETR). The results show that family ownership negatively affects corporate tax aggressiveness and moderation of political connections will weaken the negative effects of family ownership. The result of this study proven that ownership characteristics and political connection can be used by Directory of General Tax (DGT) to measure the risk of company involvement in tax aggressive activities. |
| format | Article |
| id | doaj-art-eabd2550f44942c8b6171069c3958020 |
| institution | OA Journals |
| issn | 1410-2420 2528-6528 |
| language | English |
| publishDate | 2018-11-01 |
| publisher | Universitas Islam Indonesia |
| record_format | Article |
| series | Jurnal Akuntansi dan Auditing Indonesia |
| spelling | doaj-art-eabd2550f44942c8b6171069c39580202025-08-20T01:49:41ZengUniversitas Islam IndonesiaJurnal Akuntansi dan Auditing Indonesia1410-24202528-65282018-11-0122110.20885/jaai.vol22.iss1.art58321Pengaruh moderasi koneksi politik terhadap kepemilikan keluarga dan agresivitas pajakWidya Hidayati0Vera Diyanty1Fakultas Ekonomi dan Bisnis, Universitas Indonesia, Jakarta, IndonesiaFakultas Ekonomi dan Bisnis, Universitas Indonesia, Jakarta, IndonesiaThe study aims to prove moderating effect of political connection to family ownership and how it affects corporate tax aggressiveness. This research contain all non-financial listed companies on Indonesia Stock Exchange from 2010 to 2013 by using purposive sampling method and regression for data analysis. Tax aggressiveness is measured through Effective Tax Rate (ETR) and Current Effective Tax Rate (CETR). The results show that family ownership negatively affects corporate tax aggressiveness and moderation of political connections will weaken the negative effects of family ownership. The result of this study proven that ownership characteristics and political connection can be used by Directory of General Tax (DGT) to measure the risk of company involvement in tax aggressive activities.https://journal.uii.ac.id/JAAI/article/view/9871Family ownershippolitical connectionETRCETR |
| spellingShingle | Widya Hidayati Vera Diyanty Pengaruh moderasi koneksi politik terhadap kepemilikan keluarga dan agresivitas pajak Jurnal Akuntansi dan Auditing Indonesia Family ownership political connection ETR CETR |
| title | Pengaruh moderasi koneksi politik terhadap kepemilikan keluarga dan agresivitas pajak |
| title_full | Pengaruh moderasi koneksi politik terhadap kepemilikan keluarga dan agresivitas pajak |
| title_fullStr | Pengaruh moderasi koneksi politik terhadap kepemilikan keluarga dan agresivitas pajak |
| title_full_unstemmed | Pengaruh moderasi koneksi politik terhadap kepemilikan keluarga dan agresivitas pajak |
| title_short | Pengaruh moderasi koneksi politik terhadap kepemilikan keluarga dan agresivitas pajak |
| title_sort | pengaruh moderasi koneksi politik terhadap kepemilikan keluarga dan agresivitas pajak |
| topic | Family ownership political connection ETR CETR |
| url | https://journal.uii.ac.id/JAAI/article/view/9871 |
| work_keys_str_mv | AT widyahidayati pengaruhmoderasikoneksipolitikterhadapkepemilikankeluargadanagresivitaspajak AT veradiyanty pengaruhmoderasikoneksipolitikterhadapkepemilikankeluargadanagresivitaspajak |