Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan
Listyo Cahyo Purnomo
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
PENGARUH STRUKTUR KEPEMILIKAN PERUSAHAAN TERHADAP TINDAKAN PAJAK AGRESIF Listyo Cahyo Purnomo
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 9 No 1 (2016): Jurnal BPPK (printed version)
Publisher : Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Based on APBNP-2015 , tax contributes about 70 percent of states revenue. In the other side, Tax is a significant cost of business. Based on this, many companies are trying to reduce the cost of the tax though tax planning. This study aims to determine the effect of coorporate ownership and tax aggresiveness, based on sample of LQ45 firms in IDX from 2010 to 2014. This study use Effective tax rate (ETR) as measurement of tax aggresiveness. The result of this study : (1) a negative significant relationship between tax aggresiveness and family ownership ;(2) a positive significant relationship between tax aggresiveness and government ownership; (3) and no significant relationship in foreign ownership. Negative sign of ETR indicates that the family ownership are more aggresiveness in tax planning.
Co-Authors