ANALISIS PENGARUH KEPEMILIKAN MANAJERIAL, KEBIJAKAN HUTANG, DAN UKURAN PERUSAHAAN TERHADAP TAX AGGRESSIVENESS PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE TAHUN 2008-2010

Okta S. Hartadinata, Heru Tjaraka

= http://dx.doi.org/10.20473/jeba.V23I32013.4517
Abstract views = 762 times | downloads = 5808 times

Abstract


This research aims to prove the effect of managerial ownership, debt policy, and firm size on tax aggressiveness
companies listed in Indonesia Stock Exchange in the period2008-2010. The selection ofmanufacturing
companyas ansubject of studyoptionsin linewiththe conclusionofthe Zimmerman research (1983). Results
fromthis study is higher the ratio of managerial ownership level sindicates lower level of the taxaggressiveness
but because the probability values above 0.05 so the first hypothesis is not proven. Meansthere is still adesire for
profitorrent seeking. Then, higher the proportion of debt indicatesdecrease in aggressive tax policy but because
the probability values above 0.05 so the second hypothesis is not proven. It means that the addition of the
proportion of debt is not always negative connotations to reduce the company's profit before tax. Yet the
participation of creditors to monitor the performance of the debtor company participates in helping reduce the
level of tax aggressiveness. Next, bigger the company indicates less aggressive in taxation policy and the
relationship is proven because the probability value below 0.05. This condition occurs as a part of company's
political cost policy that tends to avoid tax audit.
Keywords: managerial ownership, debt policy,firm size, and tax aggressiveness

Full Text:

PDF

Refbacks

  • There are currently no refbacks.




This journal is indexed by:

     

Hasil gambar untuk https://app.dimensions.ai/about

 

Jurnal Ekonomi dan Bisnis Airlangga (JEBA) (p-ISSN: 2338-2686; e-ISSN: 2597-4564) is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License