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All Journal Diponegoro Journal of Accounting Monex: Journal of Accounting Research Jurnal SOLMA Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) SEMAR Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Muria Jurnal Layanan Masyarakat RELEVAN : Jurnal Riset Akuntansi COMMENT: Journal of Community Empowerment Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal REP (Riset Ekonomi Pembangunan) Science and Technology: Jurnal Pengabdian Masyarakat Jurnal Muria Pengabdian Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi
Alfiyani Nur Hidayanti
Universitas Muria Kudus
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Mechanical Engineering Public Health Social Sciences Other

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Journal : Diponegoro Journal of Accounting

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PENGARUH ANTARA KEPEMILIKAN KELUARGA DAN CORPORATE GOVERNANCE TERHADAP TINDAKAN PAJAK AGRESIF Nur Hidayanti, Alfiyani; Laksito, Herry
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze and provide empirical evidence of influence between family ownership and corporate governance for aggressive action.The hypothesis (1) family ownership affect aggressive tax measures, (2) corporate governance affects aggressive taxation.The population in this study is a manufacturing company listed on the Stock Exchange 2008-2011.Data was collected using purposive sampling method for manufacturing companies listed on the Indonesia Stock Exchange. Data were analyzed using regression analysis.The results of this study indicate that family ownership has no significant effect on aggressive tax measures. While corporate governance has a significant effect on aggresive tax measures as measured by cash effective tax rate (CETR).
Co-Authors Angela Almayda Aditya Ariyanti, Nuril Ashari Ashari Fahmi, Zidan Fatimah Kusumawardani Firmansyah, Ersa Adi Herry Laksito Hutomo Rusdianto, Hutomo Izza Ashsifa Maeza, Nova Meliyana Muhammad Teguh Kuncoro Mukhlisin, Ahmad Nafi’ Inayati Zahro Naila Rizki Salisa Nanik Ermawati, Nanik Niamiyah, A'yunin Nita Andriyani Budiman Ponny Harsanti, Ponny Pratama, Verga Atosya Widya Refi Lizara Susanti , Diah Ayu Susanti, Diah Ayu Tristianto, Tristianto Ulva Rizky Mulyani Yusuf, Usman Zamrud Mirah Delima