Kurniawan, Muhammad Sani Effects of Good Corporate Governance, Ownership Structure, Political Connections on Tax Aggressiveness of Manufacturing Companies Listed in Indonesia Stock Exchange. In: Global Competitiveness: Business Transformation in the Digital Era. Routledge, Taylor & Franciss Grup, pp. 15-18. ISBN 978-0-367-19442-0
Text (Muhammad Sani Kurniawan_GLOBAL COMPETITIVENESS)
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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: | Book Section |
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Subjects: | Investasi Manajemen Strategis |
Divisions: | Publikasi Ilmiah > Seminar Internasional |
Depositing User: | Muhammad Sani Kurniawan |
Date Deposited: | 26 Sep 2024 07:13 |
Last Modified: | 26 Sep 2024 07:13 |
URI: | https://repository.poltekapp.ac.id/id/eprint/4325 |
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