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How far the role of the owner of the company in the doing aggressive tax planning in his company?
Ali Sandy Mulya(a*), Kenny Kristian(b)

Faculty of Economics and Business
Universitas Budi Luhur
Jakarta, Indonesia

*) alisandy[at]outlook.com


Abstract

Abstract - This study aims to obtain empirical evidence about the influence of firm characteristics (leverage & profitability) on aggressive tax planning with family ownership as a moderating variable on public sector mining companies listed on the Indonesia Stock Exchange for the 2012-2016 period. In addition, family ownership is used as a moderating variable to determine the effect of the interaction of independent variables on the dependent variable. Design / Methodology: The author conducted a study using 12 mining sector public companies as research samples with 60 sample data. All data is processed using SPSS version 22.0 and WarpPLS 5.0. The results of this study indicate that leverage has a positive influence on aggressive tax planning. For profitability has a negative influence on aggressive tax planning. Whereas for leverage variables which are moderated by family ownership has a positive influence on aggressive tax planning and profitability variables moderated by family ownership have a negative influence on aggressive tax planning. Finding: Based on the empirical test results concluded that the old company owners have a big role in conducting aggressive tax planning in the company they own even though the company is listed on the Indonesia Stock Exchange Implications: Regarding the role of the old company ownership still has a big role, the regulator in financial services authority is more active in supervising companies listed on the Indonesia Stock Exchange, including especially companies with a large enough ownership of the company.

Keywords: company characteristics, aggressive tax planning, family ownership

Topic: Taxation

Link: https://ifory.id/abstract/bAYBRfXCavWp

Conference: Annual International Conference on Accounting Research (AICAR 2019)

Plain Format | Corresponding Author (Ali Sandy Mulya)

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