Kurniawan, Muhammad Sani and Sutjiatmo, Bayu Prabowo and Wikansari, Rinandita Effects of good corporate governance, ownership structure, political connections on tax aggressiveness of manufacturing companies listed in Indonesia Stock Exchange. Prosiding: Ebcicon.

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Official URL: https://www.taylorfrancis.com/chapters/edit/10.120...

Abstract

This research aims to provide empirical evidence of the effects of good corporate governance,
ownership structure, and political connection on tax aggressiveness. This research used linier regression as
analysis tool. 64 sample manufacturing companies listed in Indonesia Stocks Exchange were selected purposively.
The finding indicates that board of commissioners significantly and positively affected tax aggressiveness,
that board of directors did not significantly affect tax aggressiveness, that audit committee did not
significantly affect tax aggressiveness, that family ownership significantly and positively affected tax aggressiveness,
and that political connection did not significantly affect tax aggressiveness.

Item Type: Article
Subjects: PAK Dosen
Divisions: Publikasi Ilmiah > Seminar Internasional
Depositing User: Bayu Prabowo
Date Deposited: 22 Jun 2023 01:09
Last Modified: 22 Jun 2023 01:09
URI: https://repository.poltekapp.ac.id/id/eprint/3668

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