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Pengaruh struktur kepemilikan perusahaan terhadap tindakan pajak agresif
Based on APBNP-2015, tax contributes about 70 percent of states revenue. In the other side, tax is a significant cost of business. Based on this, many companies are trying to reduce the cost of the tax through tax planning. This study aims to determine the effect of corporate ownership and tax aggressiveness, based on sample of LQ45 firms in IDX from 2010 to 2014. This study use Effective Tax Rate (ETR) as measurement of tax aggressiveness. The result of this study show: (1) a negative significant relationship between tax aggressiveness and family ownership; (2) a positive significant relationship between tax aggressiveness and government ownership; (3) and no significant relationship in foreign ownership. Negative sign of ETR indicates that the family ownership are more aggressiveness in tax planning..
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| PSB lt.2 - Karya Akhir | 1 |
| Penerbit | : Jurnal BPPK 2016 |
|---|---|
| Edisi | - |
| Subjek | Taxation Effective Tax Rate Tax Aggressiveness Corporate ownership |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | - |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |