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All Journal Jurnal Gizi ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Politikom Indonesiana Jurnal Ilmiah Wahana Pendidikan Dedikasi Sains dan Teknologi (DST)
Ana Fitriana
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Journal : ACCRUALS (Accounting Research Journal of Sutaatmadja)

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The Effect of Financial Constraints and Institutional Ownership on Tax Agressiveness Nurul Aisyah Rachmawati; Ana Fitriana
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 5 No 01 (2021): Accruals Edisi Maret 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v5i01.606

Abstract

Tax aggressiveness is an action taken by a company in reducing taxable income through tax planning, either legally done by tax avoidance or illegally by tax evasion. This study examines the effect of financial constraints and institutional ownership on tax aggressiveness.The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2018. The sampling method used in this research is purposive sampling, with this method companies that meet as many as 56 companies. The analytical tool used is classic assumption test, multiple linear regression test, model test and hypothesis test. The results of this study indicate that (1) financial constraints have a positive effect on tax aggressiveness, (2) institutional ownership has a positive effect on tax aggressiveness, (3) institutional ownership weakens the relationship between financial constraints and tax aggressiveness.
Co-Authors Akhmad Yani Ali Rosidi Ayu Umyana Galih Akbar Ramadhan Harry Setiawan Maulidia, Rahma Nikki Tri Sakung Nina Ikhwati Wahidah Nurkinan Nurkinan Rachmawati, Nurul Aisyah Tiurma Ria Pakpahan