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All Journal Journal of Contemporary Accounting
Lidia Yunita
Faculty of Economics and Business, Universitas Internasional Batam, Batam, Indonesia
Economics, Econometrics & Finance

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The effect of independence and gender of BOD, managerial and institutional ownership, and ownership concentration on tax aggressiveness Dea Tiara Monalisa Butar-Butar; Lidia Yunita; Sari Dewi
Journal of Contemporary Accounting Volume 6 Issue 1, 2024
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol6.iss1.art1

Abstract

This study examines the relationship between board independence, board gender, management ownership, ownership concentration and institutional ownership with tax aggressiveness in listed companies in Indonesia in the LQ45 reporting sector. Research data processing was executed with E-views 12 software. The source of research data is secondary data using library research methods, namely collecting information from various sources such as journals, theses, previous research, and others, as well as obtaining research sample data through the Indonesia Stock Exchange (IDX) website. The results showed that board independence had a significant positive effect on tax aggresiveness.
Co-Authors Dea Tiara Monalisa Butar-Butar Sari Dewi