Mangoting, Yenni and Yuliana, Oviliani Yenty and UTOMO, CLARESTA PUGUH METTASARI and VALENCIA, ELLEN (2022) Ownership Structure on the Tax Risk Towards Tax Avoidance in Indonesia Manufacturing Companies 2016-2020. [UNSPECIFIED]
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Abstract
There has not been much research on how management uses tax risk to engage in aggressive tax avoidance in an uncertain business environment. This research aims to see how family and institutional ownership influence the relationship between tax risk and tax avoidance as moderating proxies. The study was conducted on manufacturing companies listed on Indonesia Stock Exchange between 2016 and 2020. Thirty-six companies were selected as the sample using the purposive sampling method. This quantitative research used Ordinary Least Square. The results show that family ownership can strengthen the relationship between tax risk and tax avoidance, while institutional ownership fails to moderate. Family shareholders significantly influence company management when selecting how to utilize the tax risk connected with each business strategy. Family shareholders prioritize the protection of the company�s image over maximizing profits with high risk
| Item Type: | UNSPECIFIED |
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| Uncontrolled Keywords: | There has not been much research on how management uses tax risk to engage in aggressive tax avoidance in an uncertain business environment. This research aims to see how family and institutional ownership influence the relationship between tax risk and tax avoidance as moderating proxies. The study was conducted on manufacturing companies listed on Indonesia Stock Exchange between 2016 and 2020. Thirty-six companies were selected as the sample using the purposive sampling method. This quantitative research used Ordinary Least Square. The results show that family ownership can strengthen the relationship between tax risk and tax avoidance, while institutional ownership fails to moderate. Family shareholders significantly influence company management when selecting how to utilize the tax risk connected with each business strategy. Family shareholders prioritize the protection of the company�s image over maximizing profits with high risk |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Economic > Accounting Department |
| Depositing User: | Admin |
| Date Deposited: | 20 Aug 2022 20:20 |
| Last Modified: | 30 Jul 2024 11:15 |
| URI: | https://repository.petra.ac.id/id/eprint/19684 |
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