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All Journal ACADEMICS IN ACTION Journal of Community Empowerment JURNAL AKUNTANSI Jurnal Scientia E-JURNAL AKUNTANSI
Mulyani
Bisnis Dan Informatika Kwik Kian Gie
Humanities Economics, Econometrics & Finance Education Engineering Mathematics Social Sciences

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STRUKTUR KEPEMILIKAN DAN AGRESIVITAS PAJAK Marcelino Chandra Rusli; Mulyani Mulyani
Jurnal Akuntansi Vol 12 No 2 (2023): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v12i2.1023

Abstract

Tax is a State taxpayer contribution that must be paid by an individual or entity that has a firm nature. Many taxpayers, especially large corporations, are trying to minimize their tax burden. One phenomenon that often occurs is companies that carry out tax avoidance and income distribution in order to pay a small tax burden in order to obtain high profits. This study aims to determine the effect of family ownership, foreign ownership, concentrated ownership, managerial ownership, and institutional ownership on tax aggressiveness in companies. Tax aggressiveness is tax planning either by way of avoidance or by tax evasion. Factors that make the ownership structure perform tax aggressiveness is dominant ownership in a company that can control the company's management for personal gain. In this study, tax aggressiveness is proxied by using the effectiveness tax rate (ETR). The sample selection in this study used a purposive sampling method. The results of this study are (1) family ownership has no evidence of tax aggressive, (2) foreign ownership is proven to influence tax aggressiveness, (3) concentrated ownership has no evidence of tax aggressive, (4) managerial ownership has no evidence of tax aggressive, (5) institutional ownershipis has no evidence of tax aggressiveness.
Faktor-Faktor yang Mempengaruhi Corporate Social Responsibility Disclosure (CSRD) di Indonesia: Meta Analisis Chyntia Susanto; Mulyani Mulyani
E-Jurnal Akuntansi Vol 33 No 5 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i05.p09

Abstract

This study aims to examine the effect of profitability, firm size, leverage, board size, and institutional ownership on CSRD. The population of this research is research study articles published in 2018-2022 which examines the determinants of CSRD in companies listed on the Indonesia Stock Exchange for the 2013-2022 period. The research sample totaled 214 research study articles selected using a purposive sampling method. The analytical technique used to synthesize the sample is the Hunter & Schmidt meta-analysis method. The results of the study concluded that profitability, company size, leverage, board size, and institutional ownership proved to have a significant effect on CSRD. The results of this study support stakeholder theory, legitimacy theory, institutional theory, agency theory, and signaling theory regarding the factors that influence CSRD. Keywords: Meta Analysis; Corporate Social Responsibility Disclosure; Company Characteristics; Corporate Governance
Co-Authors Chyntia Susanto Hanif Hanif Kevin Kurniawan Santoso Marcelino Chandra Rusli Merry Kalventri Morryessa Brandinie Novita Supriyanto Karya Theressa Meiyanti Valencia