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All Journal Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting)
Andi Ainil Mufidah Tanra
Department of Accounting, Tadulako University, Palu City
Economics, Econometrics & Finance

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TAX AGGRESSIVENESS: FINANCIAL STATEMENT AGGRESSIVENESS AND MANAGERIAL OWNERSHIP IN BANKING COMPANIES IN INDONESIA Ni Made Suwitri Parwati; Chalarce Totanan; Nurlaela Mapparessa; Andi Ainil Mufidah Tanra; Amirah; I Made Ari Kusuma; Ni Luh Dian Sundari Indah
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 13 No 1 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v13i1.1410

Abstract

The study was conducted to reveal the interaction between financial statement aggressiveness, managerial ownership, and tax aggressiveness. Through SEM-PLS analysis, using Warp-PLS V.8.0 software to obtain test results for each research variable. The study found a positive interaction between financial statement aggressiveness and managerial ownership on tax aggressiveness, indicating that companies exhibit higher levels of aggressiveness in preparing financial statements through creative accounting practices, earlier recognition of revenue, significant deferral of expenses, and the adoption of aggressive strategies in tax obligations. Furthermore, the higher the proportion of shares owned by company managers, the more likely the company is to adopt aggressive strategies. Therefore, this study emphasizes the importance of oversight by financial sector institutions such as the Financial Services Authority and the Directorate General of Taxes, as well as strengthening corporate governance to prevent risky aggressive practices and maintain the stability of the national financial system.
Co-Authors Amirah Chalarce Totanan I Made Ari Kusuma Ni Luh Dian Sundari Indah Ni Made Suwitri Parwati Nurlaela Mapparessa