Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi & Auditing Indonesia
Widya Hidayati
Fakultas Ekonomi dan Bisnis, Universitas Indonesia, Jakarta, Indonesia
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh moderasi koneksi politik terhadap kepemilikan keluarga dan agresivitas pajak Widya Hidayati; Vera Diyanty
Jurnal Akuntansi dan Auditing Indonesia Vol 22, No 1 (2018)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol22.iss1.art5

Abstract

The study aims to prove moderating effect of political connection to family ownership and how it affects corporate tax aggressiveness. This research contain all non-financial listed companies on Indonesia Stock Exchange from 2010 to 2013 by using purposive sampling method and regression for data analysis. Tax aggressiveness is measured through Effective Tax Rate (ETR) and Current Effective Tax Rate (CETR). The results show that family ownership negatively affects corporate tax aggressiveness and moderation of political connections will weaken the negative effects of family ownership. The result of this study proven that ownership characteristics and political connection can be used by Directory of General Tax (DGT) to measure the risk of company involvement in tax aggressive activities.
Co-Authors Vera Diyanty