{"title":"股权结构对印尼制造业企业税收侵略性的影响","authors":"Isna Putri Rahmawati","doi":"10.33558/jrak.v12i2.3212","DOIUrl":null,"url":null,"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. \n ","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":"62 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The Effect of Ownership Structure on Tax Aggressiveness in Manufacturing Companies in Indonesia\",\"authors\":\"Isna Putri Rahmawati\",\"doi\":\"10.33558/jrak.v12i2.3212\",\"DOIUrl\":null,\"url\":null,\"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. \\n \",\"PeriodicalId\":32552,\"journal\":{\"name\":\"Jurnal ASET Akuntansi Riset\",\"volume\":\"62 1\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2022-02-28\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Jurnal ASET Akuntansi Riset\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.33558/jrak.v12i2.3212\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Jurnal ASET Akuntansi Riset","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.33558/jrak.v12i2.3212","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The Effect of Ownership Structure on Tax Aggressiveness in Manufacturing Companies in Indonesia
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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