Effect of Family Ownership towards Tax Aggressiveness on Food and Beverages Industrial Company Listed in Indonesia Stock Exchange
DOI:
https://doi.org/10.21512/bbr.v7i1.1450Keywords:
family ownership, tax aggressiveness, industrial companyAbstract
The primary objectives of this research were to learn the effects of family ownership, return on assets, leverage, property plant, and equipment with tax aggressiveness, either simultaneously or partially. This research used quantitative method with secondary data collected by purposive sampling from foods and beverages industrial companies group listed in IDX and preceding journals of scientific articles research. This research used simple regression to test the hypothesis simultaneously with F test and t test for testing the partial hypothesis. Results of this research show that family ownership, return on assets, leverage, and property, plat, and equipment have affected tax aggressiveness simultaneously and significantly. The family ownership and property, plant and equipment have significant effects to tax aggressiveness, but the return on assets and leverage do not have significant effects to tax aggressiveness.Plum Analytics
References
Brigham, E. F., & Joel, F. H. (2009). Fundamental of Financial Management (12th ed.). Ohio: Thomson Soith Western.
Chen. (2007). Foundation Family Ownership and Tax Aggressiveness. Global Business and Economics Research Journal, 3(3), 1-47.
Doupnik, T., & Perera, H. (2012). International Accounting.
Third International Edition. Mc Graw Hill.
Frank, M., Lynch, L., & Rego, S. (2009). Tax Reporting
Aggressiveness and its Relation to Aggressive Financial Reporting. Retrieving from (http://poseidon01.ssrn.com/delivery.php?II)
Guerard, B. J., & Elischwarz. (2007). Quantitative Corporate Finance. New York: Springer Science and Business Media, Inc.
Guna, W. I., & Herawati, A. (2010). Pengaruh Mekanisme
Good Corporate Governance, Independensi Auditor, Kualitas Audit dan Faktor Lainnya Terhadap Manajemen Laba. Jurnal Akuntansi dan Bisnis, 12(1), 53-68.
Jensen, M. C., & Meckling, W. H. (2006). Theory of the
Firm: Management Behaviour, Agency Cost, and Ownership Structure. Journal of Financial Economics, 3(4), 305-360.
Prastowo, Y. (2011). Panduan Lengkap Pajak. Jakarta: Raih
Asa Sukses.
Sari, M. (2010). Ownership Characteristics, Corporate
Governance, and Tax Aggressiveness. Simposium Nasional Akuntansi XIII.
Waluyo (2007). Perpajakan Indonesia. Jakarta: Salemba
Empat.
Downloads
Published
Issue
Section
License
Authors who publish with this journal agree to the following terms:
a. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License - Share Alike that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
b. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
c. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
USER RIGHTS
All articles published Open Access will be immediately and permanently free for everyone to read and download. We are continuously working with our author communities to select the best choice of license options, currently being defined for this journal as follows: Creative Commons Attribution-Share Alike (CC BY-SA)
