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All Journal JEM17: Jurnal Ekonomi Manajemen
Christa, Ronaldo Geovanda
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Economics, Econometrics & Finance

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PENGARUH KEPEMILIKAN KELUARGA TERHADAP AGRESIVITAS PAJAK DENGAN KUALITAS AUDIT SEBAGAI PEMODERASI Christa, Ronaldo Geovanda; Adi, Priyo Hari
JEM17: Jurnal Ekonomi Manajemen Vol 5 No 1 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (581.973 KB) | DOI: 10.30996/jem17.v5i1.3618

Abstract

Tax are considered as expense incurred by the company, this causes the company tends to act aggressively towards taxes. The purpose of this study was to determinate how the influence of family ownership on tax aggressiveness with audit quality as a moderating factor in manufactruring companies listed on the Indonesia Stock Exchange in 2013-2016. The sample used in this study were 244, selceted using the purposive sample method. The data analysis technique used in this study is moderated regression analysis (MRA). The results showed that family ownership affects the tax aggressiveness. Audit quality cannot moderate the effect of family ownership on tax aggressiveness. This means that the higher family ownership of a company, the lower the effective tax rate. Families have a concern with the risks arising from tax aggresiveness.Kata Kunci : Family ownership, Tax Aggresiveness, Audit Quality.
Co-Authors Priyo Hari Adi