Image of Pengaruh struktur kepemilikan perusahaan terhadap tindakan pajak agresif

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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 NumberLocationAvailable
PSB lt.2 - Karya Akhir1
Penerbit Jurnal BPPK.,
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
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