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All Journal E-JURNAL AKUNTANSI INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Ni Luh Supadmi
Faculty of Economics and Business, Udayana University, Indonesia
Economics, Econometrics & Finance

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Pengaruh Family Ownership dan Likuiditas pada Agresivitas Pajak dengan Corporate Governance sebagai Variabel Pemoderasi Putu Nanda Puspadewi; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 35 No 1 (2025)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i01.p16

Abstract

This study aims to obtain empirical evidence regarding the effect of family ownership and liquidity on tax aggressiveness with corporate governance as a moderating variable. The sample of this study amounted to 20 companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The analysis technique used is Moderated Regression Analysis (MRA). The results of this study indicate that family ownership has a negative effect on tax aggressiveness and liquidity has no effect on tax aggressiveness. This study also shows that corporate governance is able to strengthen the effect of family ownership on tax aggressiveness but cannot moderate the effect of liquidity on tax aggressiveness. Keywords: Tax aggressiveness; Family Ownership; Liquidity; Corporate Governance
THE EFFECT OF VALUE ADDED TAX, LUXURY GOODS SALES TAX, INCOME ON MOTOR VEHICLE CONSUMER PURCHASING POWER I Dewa Ayu Trisna Payani; Ni Luh Supadmi
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 1 (2024): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

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Abstract

This research aims to determine the effect of value added tax, sales tax on luxury goods and taxpayer income on the purchasing power of motor vehicle consumers. The location of this research is at the Badung Regency SAMSAT Office, the number of samples used is 100 taxpayers using the accidental sampling method. Data collection was carried out by distributing questionnaires. The collected data was then analyzed using multiple linear regression analysis. The research results show that value added tax, sales tax on luxury goods and taxpayer income have a positive effect on the purchasing power of motor vehicle consumers. The theoretical implication in this research is that it is able to provide additional information regarding the influence of value added tax, sales tax on luxury goods and taxpayer income on the purchasing power of motor vehicle consumers which is linked to the theory of the principles of purchasing power and prestige. The practical implication of this research is that it can make a positive contribution to the Bali Provincial Government and taxpayers.
Co-Authors I Dewa Ayu Trisna Payani Putu Nanda Puspadewi