PENGARUH KEPEMILIKAN KELUARGA DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR

Sari, Ratna (2021) PENGARUH KEPEMILIKAN KELUARGA DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR. Amnesty: Jurnal Riset Perpajakan, 4 (1). pp. 1-22. ISSN 2714-6294

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Abstract

This study aims to obtain empirical evidence on the influence of family ownership variables and firm
size on tax avoidance and the influence of independent commissioners variables as a moderating
variable in the influence of family ownership and firm size on tax aggressiveness. Samples in this study
amounted to 13 manufacturing companies on The Indonesia Stock Exchange in 2017 – 2019. Test used
Regression Analysis and Moderated Regression Analysis. The results of this study indicate that
company ownership has no effect on tax aggressiveness and firm size has positive effect on tax
aggressiveness. This study also shows that independent commissioners interaction is not able to
moderate (weakens) the influence of family ownership on tax aggressiveness. Independent
commissioners is able to moderate (weakens) the influence of firm size on tax aggressiveness.
Keyword: Family Ownership, Firm Size, Tax Aggressiveness, and Independent Commissioners

Item Type:	Article
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HG Finance H Social Sciences > HJ Public Finance
Divisions:	FAKULTAS EKONOMI > AKUNTANSI
Depositing User:	Admin Admin
Date Deposited:	10 Jul 2023 05:17
Last Modified:	10 Jul 2023 05:17
URI:	http://192.168.168.84/id/eprint/3113

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