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Journal : Jurnal Akuntansi

 1 
Tax Aggressiveness Determinant: Evidence on Consumer Non-Cyclicals Sector Kurnia; Ninit Megalia Pransisca
Jurnal Akuntansi Vol. 29 No. 1 (2025): January 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i1.1668

Abstract

Tax Aggressiveness can be interpreted as minimising the tax expenses paid aggressively. The primary goal of this research is to analyse and acquire proof of the influence of related party transactions, advertising expenses, and executive compensation on tax aggressiveness at companies from the consumer non-cyclical sector listed on the Indonesia Stock Exchange from 2017 until 2021. The method used for sample selection is purposive sampling, which obtained 18 samples, totalling 90 observations. The research used a quantitative approach and panel data regression analysis technique. The outcomes of this research show that related party transactions, advertising expenses, and executive compensation simultaneously influence tax aggressiveness. According to the partial test, the results showed that the related party transaction negatively influences tax aggressiveness. In contrast, advertising expenses and executive compensation do not influence tax aggressiveness.
Co-Authors Abdul Wahab Adine Setya Wardhani Afriantoni Agus Wibowo Agus Wiyono Ahmad supriatna Ali Afwanuddin Ali Afwanudin Anasrullah, Aldi Apriliani, Ragita Ariansyah T Asep Rohman Ashelawati, Brigitta Desteni Asty Pawellangi, Andi Lutvia Azreen, Tsaninda Adzkya Azleany Benius Budiandriani, Budiandriani Candra Purnawan Cesar Rafelino, Kevin Chairil Anwar Christy, Naomi Stephanie Cryshanti Febri Cut Nelly Dami Dato, Twenfosel O. Dedek Zulvira Dewi Yana Dewi Yana Dian Ikha Pramayanti E. Setiawan, Verry Edi Pramono Edward Mandala EKO YULIANTO Endiyani Faisal Syahputra Faisal Syahputra, Faisal Fanny Indah Sari Berutu Febrian, Rivan Fitriah, Nanda Fuji Sintia Armi HARYANTO Hatipah Hayatun Nufus Hikmah, Khoirunnisa Durotul Humeira Husna Ika Rezvani Aprita Imanuel Benu Indah Permata Sari Indah Permatasari Indra Akbar Irhami Irmayanti Ismi Nur Faizah Kaharap, Joni Tito Kasjim Salenda Khoiriyyah Kurnia Sari, Fera Kurniaa Kurniawan Laeliyah Kodriatul Fadillah Lilis Suryani Lukman Martunis Magfirah MAGHFIRAH Maghfirah Maghfirah Marlina Masyitah Meilinda Anisa Dewi Miftahul Rizqi Mizar Liyanda Muhammad Afdal MUHAMMAD DINAR Muhammad Hasan Muhammad Muhammad Muhammad Muslih MUHAMMAD TAUFIK Muklis Mulla Kemalawaty Mulyanti MUSTARI Mutiara Nanda Fitriah Nasrum Neneng Mariah NENG SURYANTI NENGSIH Ni Putu Eka Devi Meyrani, Pande Nia Kusstianti Nida Khafiyya Nilfatri Ninit Megalia Pransisca Nur Septia Dewi Saputri Nur Tahtiyah Nurhasanah Nurhatijah Nurhayati, Betty Nurrahmayani Nurul Kemala Dewi Nurul Najmi Nurviana Nurwijayanti Octaverina Kecvara Pritasari Oktarisa Nurul Mukminin Ori Marlinda Ozi Adi Saputra, Ozi Adi Pandu Putra Darmawan Pramayanti, Dian Ikha Pujiasih, Septi Putri Fansa Barawas Putri Meutia Sari Rachmadani, Budi Rachmat Hidayat RACHMAT HIDAYAT Raden Mohamad Herdian Bhakti Rahmaton Hayati Rayandra Asyhar Reni Agustiani, Reni respatia, wimba Rifqi Khaerul Rahman Rina Puspita Sari Rizka Maula Rizki, Vanani Nur Ronaldo Irzon Rossy Azhar Salahudin Salahudin Saputra, Dede Saudah Sayuti Selviae Sendjaja, Purnama Sri Agustina Sri Sukapti, Woro SUHARSONO Sulaiman, Erman Suraiya Nazlia Suri Purnama Febri Suriyanti Susbiyantoro, Susbiyantoro Tarmizi Tri Lestari, Andi Ulan Agustina Utami, Cecilia Putri Virna Muhardina Wahdan Arum Inawati Wita, Flazas Wulandari, Rai Desi Yulianto Yusran Akbar Zahra Maulidia Septimar Zahrul Fuadi Zulvia Maika Letis