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Christian, Natalis
Universitas Internasional Batam
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Journal : KEUNIS

 1 
FACTORS AFFECTING TAX AGGRESSIVENESS IN COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE Veronica, Francia; Christian, Natalis
KEUNIS Vol. 12 No. 2 (2024): JULY 2024
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v12i2.5374

Abstract

This research use quantitative research methods that examines the impact of board independence, gender diversity, managerial ownership, institutional ownership, and ownership concentration on tax aggressiveness. It also investigates how audit quality moderates the relationship between these variables and tax aggressiveness. The research, based on a purposive sample of 566 companies from audited financial reports on the Indonesia Stock Exchange (BEI) spanning 2018 to 2022, uses panel regression with EViews version 12. Findings indicate that board independence, gender diversity, and ownership concentration do not significantly affect tax aggressiveness, while managerial and institutional ownership have a noteworthy impact. Ineffective implementation of independent commissioners' roles, male dominance in management, and the lack of expected theoretical impact on overseeing management do not influence tax aggressiveness. The research also shows that audit quality as moderating variable does not significantly moderate the relationship between these variables and tax aggressiveness.
Co-Authors ., Jullystella Afifah Restalia Putri Alfredo Crisitiano Alice Alice Andrianto Angel Angel Angelica - - Angelica, Jecelyn Angelina, Claudia Angellyn Lim Angery, Evi Yessy Anisah Aufah Anjela Rini Febiana Antoni Antoni Arlina Arlina Arlina Arya Dita Auli, Figa Aviany Santi Bonadea Visakha Cahya, Cucu Calvin Pang Celine Te christian christian Christian Christian Cicilia Antonia Sim Cindy Tan Crystina, Crystina Cucu Cahya Cyntia Damayanti Sihombing Darma Pratama Putra David Febrian Delfina Muthia Sabella Derista, Fanny Devina Devina Dewi Dewi Dewi Dewi Dharmawan, Caesar Dila Wahidah, Rizky Edi Edi Egnes Egnes, Egnes Elbert Henokh Tanberius Emilya Emilya Erica, Erica Ericko Wijaya Erika Chen Ermi Wijaya Erwin Erwin Erwin Haryono Estin Rose Eviyani Eugene Adelia Budiawan Evi Yessy Angery Febrika Febrika Felicia Aw Fina Fiorentini Fiona Vinelia Fiorentina Fiorentina Fiqri Pramanda Fransiska Freanggo, Niko Nerris Frecky, Frecky Frederica, Viona Frederica, Vivian Friendty Friendty Grace Vaustine Greece Agustin Haris Yukie Hartono Hartono Helen Febriana Helen Febriana Hellena Risvi Helvida Githa Putri Br Purba Helvida Githa Putri Br Purba Helvida Githa Putri Br Purba Hermanto Hermanto Heru Erlangga Indah Novitasari Indo Dicaprio P Iskandar Itan, Iskandar Jackson Jackson Jacky Lim Jasmine Jasmine Jason Hirawan Jecelyn Jecelyn Jefveny Kho Jennie Jennie Jennifer Iluwati Jennifer Jennifer Jennifer Te Jeslyn Fedelia Jessica Jessica Jessica Jessie Limmousine Jesslin Jesslin Jhoni Hendri Joelyn Veronica Joicelyn Agriffina Josephine Ardini Yaputri Julianti Cesilia Julie Tryany Jullystella . Julyanti Julyanti Julyanti, Lenny Junnestine Junnestine Juwenni Juwenni Karen Karen Karen Karen Karina, Ria Kartikasari, Cindy Karyn Karyn Katherine Oktaviani Yap Rui Qi Kelly Kelly Kelly Kelly Paticia Kelvina Yenanda Kelvina Yenanda Kelvina Yenanda Kennily Kho Kenny Marcella Khelly Khelly Kho, Jefveny Kho, Kennily Kian Ricardoegan Kristina Oktiviani Lenny Julyanti Leondy Rionaldo Lina, Claudia Angelina Lisa Lim M Ramanda Alim Malik, Abdul Qaadir Manurung, Nova Sari Marcelina Victoria Marco Nicholas Alfredo Loho Mardianto Mardianto Mardianto Meirita Sitadewi Meiviana Meiviana, Meiviana Meliesa Chandrawati Melisa Melisa Melisa Putri Pane Mellinda Vellin Merry Agustina Merry Agustina Michael Learns Tay Muhammad Ardiansyah Natalia Christina Natalia Harini Natasya Des T.G Nathaniel Leonard Reynaldo Saputra Nindi Suci Rahmadani Nova Sari Manurung Nur Alisha Ainaya Nurul Iffatil Azizah Nurul Istiqomah Nydia Salsabila Firdaus Oda I.B. Herryanto Piere Ricardo Pina Pina Pina, Pina Putri Utami Rachel Tanwijaya Raimon R Tampubolon Rayden Vebrianto Reny - Resnika Resnika Reymon Yulianto Ricardo, Piere Riksen Sitorus Rina Rina Rio Putra Saltycia Chairika Santikawati Santikawati Saphira Evani Septiany, Sheila Serly Angelica Serly Serly shandy - She Lee Susanti Shella Shella Sherly Sherly Sherly Silvana, Versia Simdy, Vivian Sofyanti Sofyanti Stefy Stefy, Stefy Stella Maria Theresia Barahama Stella Stella Stephanie Teresa Sumardi . Sunyoto, Jenny Edly Susanti - - Susanti Susanti Suwarlan, Stivani Ayuning Sylvia Sylvia, Sylvia Uci Sufikat Maskat Valen Oktavianti Venessa, Jessy Veni Sisca Venny Chou Venny Venny Vera Laurence Liang Veronica Oktavia Veronica Veronica Veronica, Francia Versia Silvana Viana Viana Vincent Sun Vinco Vinco Vinvin Evelyn Vinvin Evelyn Vinvin Evelyn Viona Angelina Viona Frederica, Meiviana, Sylvia, Vivin Wijaya, Ericko Willy Benyamin Ompusunggu winna, winna Winson Winson Winton Tan Yehezkiel Putra Galang Yohanis Rerung Yundari, Yundari Yusra Aulia Sari