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All Journal Journal of Accounting Science PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat PREPOTIF : Jurnal Kesehatan Masyarakat Sricommerce: Journal of Sriwijaya Community Services
Dian Eka, Dian
Jurusan Manajemen Fakultas Ekonomi Universitas Sriwijaya
Arts Humanities Economics, Econometrics & Finance Education Public Health Social Sciences

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Journal : Journal of Accounting Science

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Factors That Affect Tax Aggressiveness With Good Corporate Governance as a Moderating Variable Eka, Dian; Suryani Lating, Ade Irma; Yudhanti, Ashari Lintang; Romaisyah, Luqita; P.A.C, M.Nur Nama Arep
Journal of Accounting Science Vol 8 No 2 (2024): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v8i2.1871

Abstract

General Background: Taxation plays a crucial role in generating revenue for the Indonesian government, primarily through a self-assessment system that challenges taxpayers to report taxes accurately. Specific Background: However, the tax-to-GDP ratio has consistently fallen short of targets, highlighting the need for enhanced compliance and governance. Knowledge Gap: Previous studies on tax aggressiveness have yielded inconsistent results regarding the effects of managerial character, political connections, and firm size, moderated by corporate governance, on tax strategies. Aims: This study examines the impact of managerial character, political connections, and firm size on tax aggressiveness, with a focus on corporate governance as a moderating factor in manufacturing companies listed on the Indonesia Stock Exchange between 2019-2021. Results: Managerial characteristics and firm size were found to have significant positive effects on tax aggressiveness. However, executive compensation and political connections showed no significant impact. Corporate governance, represented by audit quality, moderated the relationship between managerial characteristics and firm size on tax aggressiveness but did not influence the relationships involving executive compensation and political connections. Novelty: This study uniquely highlights the moderating role of corporate governance in shaping tax strategies in the Indonesian context, providing empirical evidence of its efficacy. Implications: The findings suggest that enhancing audit quality within corporate governance frameworks could mitigate aggressive tax practices, thereby aiding policymakers and stakeholders in developing strategies to improve tax compliance.
Co-Authors Arifuddin, Zona Armenia, Dhinasty Bang, Pai Lian Bunga, Chentika Anugra Cenia Diah Natalisa, Diah Diah, Yuliansyah M Febianti, Dwi ghasarma, reza Hendrianto Hendrianto, Hendrianto Islahuddin Daud, Islahuddin Isnurhadi Isnurhadi Karimudin, Yos Lating, Ade Irma Suryani Mernita, Dita P.A.C, M.Nur Nama Arep Putriana, Vierdha Nova Ramadani, Poni Fitria Romaisyah, Luqita Rosalinda Rosalinda Sari, Dzulhijah Purnama Sari, Ratih Kurnia Taufik Taufik Tripermata, Lukita Yudhanti, Ashari Lintang Yulia Hamdaini Putri