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All Journal International Journal of Trends in Accounting Research
Bidandari, Firda Tri
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Factors That Affect The Aggressiveness of Taxes on Companies in The Basic And Chemical Industrial Sectors Bidandari, Firda Tri
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 2 (2025): International Journal of Trends in Accounting Research (IJTAR), November 2025
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i2.1108

Abstract

Companies operating in the basic and chemical industries will be examined for their tax aggressiveness in this investigation. There are three aspects to consider: institutional ownership, executive salaries, and the quality of presidents and directors. For 2020–2023, 36 different companies have shares listed on the Indonesia Stock Exchange (IDX). This is known as purposeful sampling. Multiple linear regression tests are used as an analysis tool. The study found that tax aggression was positively influenced by the nature of presidents and directors, negatively influenced by executive salaries, and not affected by institutional ownership. According to the study, other related characteristics should be included, and the study population should be expanded
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