JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Vol 13 No 1 (2022): Jurnal Riset Akuntansi & Komputerisasi Akuntansi

Pengaruh Struktur Kepemilikan Terhadap Agresivitas Pajak Pada Perusahaan Manufaktur di Indonesia

Vandalucia Faradhilah Verose (Unknown)
Isna Putri Rahmawati (Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Sebelas Maret)

Article Info

Publish Date
28 Feb 2022

Abstract

This study aims to determine the effect of corporate ownership structure consisting of concentrated ownership, government ownership, institutional ownership, and foreign ownership on tax aggressiveness. The total sample used in this study is 200 taken from manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2019. The results found that concentrated and foreign ownership had a negative effect on tax aggressiveness, while institutional ownership had a positive effect on tax aggressiveness. Meanwhile, government ownership has no significant effect on tax aggressiveness.

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Journal Info
JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Website

Abbrev

jrak

Publisher

Universitas Islam 45 Bekasi

Subject

Economics, Econometrics & Finance

Description

JRAK is a peer review journal published twice a year (February and Augst) by Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Islamic University of 45 (UNISMA). JRAK addresses the broad area of Financial Accounting, Public Accounting, Syariah Accounting, computerization accounting and Tax ...