ACCOUNTING & FINANCE CORNER
Sunday March 24th 2019

Pengaruh Struktur Kepemilikan Terhadap Aggressive Tax Avoidance

Khoiru Rusydi

Universitas Brawijaya

Dwi Martani

Universitas Indonesia

 

 

Abstract

This research aims to empirically examine the effect of ownership structure (family held, foreign held, government held) to aggressive tax avoidance in Indonesia.

This research is a quantitative model with multiple regression analysis method, this regression method using annual report data on companies listed on the Stock Exchange during the period 2010 to 2012. Models of aggressive tax avoidance measures in this research using three approaches; Earnings Tax Ratio, Cash Earnings Tax Ratio and Book Tax Differences.

The results of this research indicate that the ownership structure, especially the family concentrated ownership has a positive effect on aggressive tax avoidance in Indonesia, which means that the family ownership encourage firms in Indonesia for not doing aggressive tax avoidance. This research contributes more to the independent variables that take some kind of ownership structure (family, foreign and government) and also test the model using three measurements in exposing the practice of aggressive tax avoidance.

Keywords: Ownership Structure, Aggressive Tax Avoidance, Effetive Tax Rate.

Dipresentasikan pada Simposium Nasional Akuntansi (SNA) XVII “Peranan Akuntan dalam Mewujudkan Pembangunan Berkelanjutan Melalui Pelaporan Terintegrasi”, Nusa Tenggara Barat, 24 – 27 September 2014, penyelenggara: Fakultas Ekonomi Universitas Mataram dan IAI-KAPd. Pengaruh Struktur Kepemilikan…

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